TMI BlogDisallowance of loss of material through pilferage, shortage of material in transit, shortage arising on...Disallowance of loss of material through pilferage, shortage of material in transit, shortage arising on physical verification, etc. - assessee has accounted for both gains as well as losses in respect of consumable stores ad spares in a consistent manner - claim of loss allowed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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