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I.T.A. NO. 774/KB OF 1993-94 versus I.T.A. NO. 774/KB OF 1993-94


Section 13 addition information on which the Assisi's repository was estimated, as well as the inspector's report, received from furniture and fixtures at a later date beyond the date of assessment for evidence of an estimate. Was based on an estimate. The income tax officer's reliance on the inspector's report cannot be made a stock basis and cannot be retained due to furniture and fixtures without any supporting evidence.

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