https://www.taxtmi.com/caselaws?id=361721 The Tribunal partly allowed the assessee's appeal, deleting the disallowance under section 43B while upholding the validity of the enhancement power exercised by the Commissioner (Appeals). The Tribunal also restored the issues of closing stock valuation and consequential effect to the Assessing Officer for fresh adjudication. en-us Fri, 08 Jun 2018 00:00:00 +0530 Tue, 12 Jun 2018 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361721 The Tribunal partly allowed the assessee's appeal, deleting the disallowance under section 43B while upholding the validity of the enhancement power exercised by the Commissioner (Appeals). The Tribunal also restored the issues of closing stock valuation and consequential effect to the Assessing Officer for fresh adjudication. Case-Laws Income Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361721