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sec 145a relate to what?

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(Querist)
26 July 2008 i want to know about this section 145a,how it is to b made in tax audit?
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CA Mani

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CA Mani (Expert)
28 July 2008 It says that u have to follow method of a/c consistently for the sake of PGBP.

and

In valuation of inventory u should follow the principles laid down in AS2.

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