2008 (11) TMI 698

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....t. Ajay Vohra, Ms. Kavita Jha and Sriram Krishna for the Respondent. ORDER 1. This appeal under section 260A of the Income-tax Act, 1961 is directed against the order dated 6-7-2007 passed by the Income-tax Appellate Tribunal in ITA No. 3555/Delhi/1999 pertaining to the assessment year 1995-96. 2. The appellant has proposed the following substantial questions of law:- (a) Whet....

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....ct to section 43B of the Act? (e) Whether custom duty was to be included in the valuation of Closing Stock as per the method of accounting employed by the assessee? Insofar as the first set of questions are concerned, namely, (a ) to (c), we find that the Tribunal has adequately dealt with the same and has correctly applied the law. The Tribunal has held that the provisions of section ....