https://www.taxtmi.com/caselaws?id=216102 The appeal was dismissed in its entirety as no substantial questions of law were raised on any of the issues regarding deduction under Section 80M, allowance of making up charges, and change in the method of valuation of stock. The Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal on these matters, emphasizing adherence to actual expenses for deductions and compliance with accounting standards for valuation changes. No costs were awarded in the case. en-us Mon, 13 Aug 2012 00:00:00 +0530 Fri, 25 Oct 2013 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216102 The appeal was dismissed in its entirety as no substantial questions of law were raised on any of the issues regarding deduction under Section 80M, allowance of making up charges, and change in the method of valuation of stock. The Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal on these matters, emphasizing adherence to actual expenses for deductions and compliance with accounting standards for valuation changes. No costs were awarded in the case. Case-Laws Income Tax Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216102