Insertion of new section 145A

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....-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.- Notwithstanding anything to the contrary ....

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....tually 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.-For the purposes of this section, any tax, duty, cess ....