Commissioner Of Income Tax vs Bannari Amman Sugars Ltd

Authority: Supreme Court Date: 2010-12-23 AY: 1992-93, 1993-94, 1994-95, 1995-96, 1996-97, 1997-98 Section: 40(b)(v) Acts: Income Tax Act 1961, Essential Commodities Act 1955 Result: Assessee Citation: (2012) 82 CCH 260 ISCC (2012) 254 CTR (SC) 91 : (2012) 210 TAXMAN 271 (SC) : (2012) 79 DTR (SC) 1 : Justices: S.H. KAPADIA, CJI "," MADAN B. LOKUR,J. Appeal No: Civil Appeal no.7014 of 2012 (Arising out of SLP(C) No. 9263 of 2009) with
Whether closing stock of incentive sugar should be valued at levy price or cost price for income tax assessment purposes --- Held: Levy price

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