Notwithstanding the fact that the opinion of the Institute of ...
Court Rules ICAI Guidance Note Non-Mandatory; Cannot Reject Assessee's Accounting Books or Lease Methods.
August 13, 2015
Case Laws Income Tax HC
Notwithstanding the fact that the opinion of the Institute of Chartered Accountants of India (ICAI) was expressed in the guidance note, which had not attained a mandatory status, would not, in our view, be a ground to discard the books of account of the assessee or method of accounting for lease followed by the assessee - HC
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