BATHX BATHWARE INDIA PRIVATE LIMITED,COCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

deemed irrelevant. Accordingly, the learned CIT(A) confirmed the addition made by the AO. 70. Being aggrieved by the order of the learned CIT(A), the assessee is in appeal before us. 71. The learned AR argued that the assessee follows the exclusive method of accounting, whereas the inclusive method requires the inclusion of taxes in purchases, sales, opening stock

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K