Allowability of excise duty u/s 43B r.w. section 145A - ...
High Court Rules MODVAT Credit Should Not Be Deducted from Stock Value for Tax, Clarifying Section 43B and 145A.
September 8, 2014
Case Laws Income Tax HC
Allowability of excise duty u/s 43B r.w. section 145A - valuation of closing stock - MODVAT credit cannot be reduced from the value of opening or closing stock - HC
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