added and same on opening stock is deducted as
provided u/s 145A of the Act. As per the working duly certified by tax
auditor ... appellant therefore submits that Rs. 17,09,894/- be deducted u/s 145A of
the Act.
4.3 The Ld. CIT(A) has further erred
deleting the addition of Rs.31,11,757/- made u/s. 145A of the
Act.
2). The Ld. Commissioner of Income-Tax (Appeals)-XIV, Ahmedabad ... assessee and made
addition of Rs. 31,11,757/- u/s. 145A and disallowed exemption of Rs.
43087175/- u/s. 10B.
7. Against the order
respect of inclusion of excise duty in closing
stock u/s145A of the Act.
3. The brief facts are that the Assessing Officer observed ... value of the closing stock as required under section 145A of
the Act where the closing stock was to be shown being inclusive
addition made u/s 145A of the Act in
respect of MODVAT amount. The Ld A.R submitted that the assessee has
followed exclusive method ... accounting the MODVAT, where as the
assessing officer has, by following sec. 145A of the Act, has made addition
of the MODVAT relating to closing
section 2(72) of the Companies Act, 2013. [ Similar to Section 145A from The Income Tax Act, 1961. - Also Refer
Section 145A in The Drugs and Cosmetics Rules, 1945
145A. [ Form of intimation for purposes of taking samples of cosmetics. [Added
amendment, the petitioner also prayed for
a declaration that section 145A of the GPMC Act is ultra vires
Articles ... changes made in the GPMC Act , we
may briefly refer to section 145A added in the GPMC Act by the
Amending Act . Sub-section
judgment of the Delhi High Court, the
present provisions of Section 145A have been substituted vide
Finance Act 2018 with retrospective effect from ... dated 29.09.2016. The substituted provision of
Section 145A , on reproduction would read as under:
W.P.(C) Nos.30318/2019, 1529/2024, 17949/2020, 17828
judgment of the Delhi High Court, the
present provisions of Section 145A have been substituted vide
Finance Act 2018 with retrospective effect from ... dated 29.09.2016. The substituted provision of
Section 145A , on reproduction would read as under:
W.P.(C) Nos.30318/2019, 1529/2024, 17949/2020, 17828
judgment of the Delhi High Court, the
present provisions of Section 145A have been substituted vide
Finance Act 2018 with retrospective effect from ... dated 29.09.2016. The substituted provision of
Section 145A , on reproduction would read as under:
W.P.(C) Nos.30318/2019, 1529/2024, 17949/2020, 17828
