POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR
In the result, the appeal filed by assessee is allowed
ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20
Section 115BSection 143(3)Section 263Section 263(1)Section 69
138/- in the regular books of accounts at cost price. It was\nhighlighted that MRP, as per the Standard Weight & Measurement Act, incorporates\ntaxes such as GST, and no additional charges can be levied from the customer\nbeyond this. It was further clarified that the MRP includes GST element and is\nfurther subject to adjustment on account of margin
