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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

As the valuation of stock is not part of the claim of excise ...

Case Laws     Income Tax

June 24, 2013

As the valuation of stock is not part of the claim of excise duty remaining unpaid, it was misapplication of facts and figures in the mind of the AO to have discovered double deduction for the purpose of disallowance u/s 43B. - AT

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