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Taxpayer's Stock Valuation Method u/s 145A Challenged; Case Remanded for Fresh Evaluation.

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Full Text of the Document

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....Disallowance on account of valuation of stock u/s 145A - assessee is following exclusive method of accounting for valuing closing stock wherein unutilised MODVAT/Cenvat Credit is not added to the value of closing stock - it is mandatory for taxpayers to follow inclusive method of accounting as per Section 145A - remanded for denovo determination....

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