Insertion of new section 145A

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....145 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1999, namely:- '145A. Method of accounting in certain cases.- Notwithsta....

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....uty, cess or fee (by whatever name called) actually paid or incurred by the assessee to bring the goods to the place of its location and condition as on the date of valuation. Explanation.-Fo....