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Section 142 Requires Cost Accountant for Inventory Valuation; Section 144 Amended to Exclude Period u/s 153.

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Full Text of the Document

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....For the purpose of inquiry u/s 142- Valuation of inventory has to be done through cost accountant now. Also, for the purpose of section 144 amended to exclude the period u/s 153 for valuation of inventory by Cost Accountant.....

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