https://www.taxtmi.com/acts?id=11329 The Bill substitutes in subsection (1) of section 32E the phrase excluding goods for which no proper daily stock register was maintained with the words "or otherwise", thereby altering the statutory exclusion that previously depended on the assessee's maintenance of daily stock records and changing the textual basis for excluding goods from assessment under the provision. en-us Fri, 26 Feb 2010 19:57:51 +0530 Fri, 26 Feb 2010 19:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11329 The Bill substitutes in subsection (1) of section 32E the phrase excluding goods for which no proper daily stock register was maintained with the words "or otherwise", thereby altering the statutory exclusion that previously depended on the assessee's maintenance of daily stock records and changing the textual basis for excluding goods from assessment under the provision. Act-Rules Bills Fri, 26 Feb 2010 19:57:51 +0530 https://www.taxtmi.com/acts?id=11329