58 results for “depreciation”+ Section 139clear
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Bench: N.KUMAR,B.SREENIVASE GOWDA
Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand