Bombay High Court: No Addition Can be Made in Respect of Unutilized Cenvat Credit to Closing Stock - (04 Aug 2017)
Bombay High Court, while upholding Tribunal order deleting addition in respect of unutilized Cenvat credit to closing stock, has held that irrespective of method of accounting followed, the unutilized Cenvat credit does not constitute income as per provisions of Section 145A of Income Tax Act.
Tags : BOMBAY HIGH COURT INCOME TAX ACT
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