Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Addition on a/c of under valuation of closing stock - invoices of raw material are booked in the end of year against the material recd - it was demonstrated that the goods were received through challans earlier whereas the invoices were raised later and were entered in the books of account - even VAT authorities have scrutinized the records and have accepted the purchase, sales and closing stock without any mistake - no addition
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