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Tax Recalculated for Undisclosed Stock: Assessment Year Changed from 2013-2014 to 2012-2013 Due to Survey Acceptance.
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....Undisclosed stock - relevant assessment year - additions for the financial year 2012-2013 relevant to assessment year 2013-2014 - Once the statements have been accepted by the survey team the tax should be calculated by them for the relevant years accepted by the assessee. In view of the above findings noted by us, it should be taxed in the assessment year 2012-2013. - Additions deleted.....