Method of accounting - business of cold storage - without ...
Assessing Officer's Addition in Cold Storage Case Unsupported; Section 145 Accounting Method Not Evaluated.
September 9, 2013
Case Laws Income Tax AT
Method of accounting - business of cold storage - without considering the aspect whether assessee has followed correct method of accounting in accordance with Section 145 of the Act or not but certainly the addition proposed by the A.O. is not sustainable in law and fact - AT
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