Method of accounting in certain cases.

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Full Text of the Document

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....mputed as per the income computation and disclosure standards notified under section 276(2); (ii) the valuation of purchase and sale of goods or services and valuation of inventory shall be adjusted to include any tax, duty, cess or fee (by whatever name called) actually paid or incurred by the assessee to bring the goods or services to the place of its location and condition as on the date of v....