Search: disallowance

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Section 143(3)2

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue and cross objection of the assessee both are dismissed

ITA 946/RJT/2010[2006-07]Status: DisposedITAT Rajkot23 Sept 2019AY 2006-07

For Appellant: Shri P. M. Maharshi, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R

Section 143(2)Section 143(3)

section 145A of the Act, income from business under the head "Profits and gains from business" has to be computed in accordance with the method of accounting regularly employed by the assessee and inventory shall be valued in accordance with the method of accounting employed by the assessee therefore, if the method of valuation adopted by the assessee is recognised