BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW
Appeal is disposed of in accordance with the aforesaid\ndirections
ITA 253/LKW/2025[2018-19]Status: DisposedITAT Lucknow09 Oct 2025AY 2018-19
Section 133(6)Section 142(1)Section 144BSection 147Section 68
145A, the valuation of the\npurchase and sales of goods and services and sale of inventory shall be adjusted to include\nthe amount of duty, cess or fee actually paid or incurred by the assessee. Hence, the\ncontention of the assessee that it has not claimed any deduction on account of GST by\ntaking the same directly to the balance
