2017 (3) TMI 150

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..... by the assessee to bring the goods to its place of location forms part value of stock. Unpaid excise duty on goods in stock that have not left the premises/factory/bonded warehouse, could not be added to the value of closing stock. Addition on account of depositing the PF/ESI payment beyond the prescribed time - Held that:- If PF/EPF/CPF/GPF etc., if paid after due date under the respective A .....

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