Addition u/s 145A - valuation of closing stock - Since CENVAT is ...
Valuation of Closing Stock u/s 145A: No Enhancement Needed for Semi-Finished Goods if CENVAT Credit Unavailable.
February 17, 2017
Case Laws Income Tax AT
Addition u/s 145A - valuation of closing stock - Since CENVAT is not available to the assessee then the enhancing the value of semi finished and finished goods in the closing are not warranted. - AT
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