Sales computation - goods under transit - We agree that the ...

Case Laws Income Tax

December 8, 2016

Sales computation - goods under transit - We agree that the accounting policy, using the word ‘coincide’, is not very appropriately worded, but then the same is not to be read strictly, as one would read a provision of law, giving due emphasis to every word, but as conveying broadly the intent, as of transfer of ownership of goods in the present case. - AT

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Sales computation - goods under transit - We agree that the ...

Case Laws Income Tax

December 8, 2016

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