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1968 (11) TMI 26 - KARNATAKA HIGH COURTBest judgment assessment under section 13 of the Indian Income-tax Act, 1922, in one case and under the proviso to sub-section (1) of section 145 of the Income-tax Act, 1961, in the other - rejection of accounts produced by the assessee being based merely on method of valuation of stock - whether assessment was justified
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