Valuation of inventory from tag price during survey u/s 133A-ITAT deletes addition for adopting incorrect procedure
August 19, 2018
Income Tax, ITAT
Procedure for valuation of inventory from tag price during survey u/s 133A-Cost price has to be determined and due deduction to be given towards direct expenses – ITAT ABCAUS Case Law Citation: ABCAUS 2477 (2018) 08 ITAT Important Case Laws Cited/relied upon: CIT v. S. Khader Khan Son, …