Notwithstanding the fact that the opinion of the Institute of ...

Case Laws     Income Tax

August 13, 2015

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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