Section 145 of the Income-tax Act, 1961—Method of accounting—Title in the goods ready for shipment had not transferred to the foreign buyers,accordingly, the goods lying at the port ready for shipment was stock in hand that could be valued at cost or market price, at the option and as per regular practice of the assessee - PR. CIT V/s JINDAL STAINLESS LTD. - [2018] 4 ITCD Online 182 (DEL)