Addition towards incorrect accounting of stock - maintaining ...
Assessee Not Required to Record Custodian Stock as Trade; Charges Fixed Fee for Service.
August 24, 2013
Case Laws Income Tax AT
Addition towards incorrect accounting of stock - maintaining stock for others - while accepting that the assessee is maintaining the stock of material on behalf of others and only charging fixed amount for this service, and as such, apparently, there is no need to admit the same in their books as stock in trade - AT
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