45 results for “disallowance”+ Section 145Aclear
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Appeal is dismissed
Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed
145A. Notwithstanding anything to the contrary contained in section 145,- (a) the valuation of purchase and sale of goods and inventory for the purposes of determining the income chargeable under the head “profit and gains of business or profession” shall be- (i) in accordance with the method of accounting regularly employed by the assessee; and (ii) further adjusted to include