Assistant Commissioner Of Income Tax vs M/S U.P. Asbestos Ltd.

Authority: ITAT Tribunal/Court: Lucknow Date: 2019-03-15 AY: 2014-15 Section: 2(g), 37(1), 37(2)(i-b), 43B, 145, 145A, 145A(a) Acts: Income-tax Act 1961, Central Excises Act 1944, Constitution of India Citation: (2019) 55 CCH 0629 LucknowTrib2019) 200 TTJ 0886Lucknow) :2019) 180 DTR 0305Lucknow)(Trib) : Justices: A.D. JAIN, VP. & T. S. KAPOOR, AM. Appeal No: ITA No.583/LKW/2018
Whether excise duty on finished goods lying in stock (accrued but not due) must be included in closing stock valuation under Section 145A of the Income-tax Act, 1961 --- Held No.

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