2010 (2) TMI 1269

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... elates to the treatment to be given to the MODVAT credit. According to the learned counsel for the appellant / revenue, in view of the introduction of Section 145A w.e.f. 01.04.1999, which would be relevant for the assessment year 1999-2000 onwards, the inclusive method of accounting is to be followed, whereas the assessee was following an exclusive method of accounting. The learned counsel for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X