Section 145A in The Income Tax Act, 1961 [Entire Act]
Section 145A in The Income Tax Act, 1961
145A. [ Method of accounting in certain cases. [Substituted by Finance
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1 - 10 of 3215 (0.61 seconds)Cit vs Mahavir Alluminium Ltd. on 28 November, 2007
previous assessment year 1998-99 (being a transitional year) under Section 145A of the Income Tax Act, 1961 ?
3. Filing of paper book is dispensed ... extent of Rs. 54,84,272. According to the assessing officer, Section 145A of the Act (which came into force
Maruti Udyog Ltd. vs Dy. Cit on 11 October, 2004
aggregating Rs. 230,73,57,062 read with the provisions of section 145A. The assessing officer noted that the following amounts were not debited ... have to be loaded to closing stock valuation in terms of section 145A and, therefore, closing stock would be enhanced and corresponding deduction
Section 47 in The Finance Act, 2018 [Entire Act]
Section 47 in The Finance Act, 2018
47. Substitution of new sections 145A and 145B for section 145A.
- For section 145A of the Income ... been substituted with effect from the 1st day of April, 2017, namely:- `145A. Method of accounting in certain cases. - For the purpose of determining
Section 145A in The Gujarat Co-Operative Societies Act, 1961 [Entire Act]
Section 145A in The Gujarat Co-Operative Societies Act, 1961
145A. Application.
- All sections of this Chapter except section [145-Z] [Substituted for the figures
Rupesh Rashmikant Shah vs Union Of India And 8 Ors on 8 August, 2019
vires of section 194A (3)(ix) and (ixa) as also
section 145A(b) and 56(2)(viii) of the Income ... compensation or
on enhanced compensation referred to in clause (b) of
section 145A ."
13. Sub-section (2) of section 56 thus provides that
Commissioner Of Income Tax-Ii vs M/S. Lakshmi Sugar Mills Co. Limited on 1 September, 2014
allowed as an expenditure under Section
43B read with Section 145A of the Income Tax Act, 1961?"
ITA No. 233/2013 Page ... reads as under:
"13. Section 145-A reads as follows:
145A. Notwithstanding anything to the contrary contained
in section 145 ,--
(a) the valuation
Maruti Suzuki India Ltd., New Delhi vs Addl. Cit, New Delhi on 9 November, 2017
well as the closing stock as per
the requirement of section 145A , is tax neutral inasmuch as the same
amount is both debited as well ... allowed. Ld. AR
submitted that Section 145A provides for uniformity in the method of
valuation of inventory, purchases and sales, thereby, mandating the
inclusion
Maruti Udyog Ltd. vs Deputy Commissioner Of Income Tax on 11 October, 2004
read with the provisions of Section 145A. The AO noted that the following amounts were not debited ... have to be loaded to closing stock valuation in terms of Section 145A and, therefore, closing stock would be enhanced and corresponding deduction
M/S. Gujarat Ambuja Cements Ltd.,, ... vs Dcit Rg. 3(1), Mumbai on 10 August, 2018
challenged disallowance of un-
utilized MODVAT credit under the provisions of section 145A of the Act.
47. Brief facts are, during the assessment proceedings ... certified that net effect of deviation from
the valuation prescribed under section 145A of the Act, is revenue
neutral. The Assessing Officer, however, rejecting