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    <title>1982 (1) TMI 5 - MADHYA PRADESH High Court</title>
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    <description>The High Court found that the Tribunal failed to properly examine the method of accounting adopted by the assessee, particularly in relation to sales tax. While the Tribunal was justified in considering the method of accounting, its decisions on specific items such as sales tax additions and provisions were deemed unjustified due to this lack of examination. The judgment did not award costs for the reference, concluding the matter without financial implications.</description>
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