Deduction for Short fall cannot be rejected merely because securities were valued as per RBI notification

Short fall in the market value of securities.- Rs. 4,29,64,559.00- we are of the view that the claim of the assessee could not be rejected merely on the ground that in the books of account the securities were being valued as per the notifications issued by the R.B.I. However, it is not clear from the orders of the lo

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