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    <title>2006 (7) TMI 240 - ITAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the assessee, holding that the Commissioner of Income Tax (CIT) was unjustified in setting aside the Assessing Officer&#039;s order regarding the non-inclusion of excise duty for goods in the bounded warehouse in the valuation of closing stock. The Tribunal canceled the CIT&#039;s order, allowing the assessee&#039;s appeal.</description>
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      <description>The Tribunal ruled in favor of the assessee, holding that the Commissioner of Income Tax (CIT) was unjustified in setting aside the Assessing Officer&#039;s order regarding the non-inclusion of excise duty for goods in the bounded warehouse in the valuation of closing stock. The Tribunal canceled the CIT&#039;s order, allowing the assessee&#039;s appeal.</description>
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