noted that after the insertion of Section 145A of the Act, with
effect from 1st April 2010, an Assessee must now necessarily follow the
inclusive ... that "as per the new provision of Section
145A of the Income-tax Act, 1961, the unutilized MODVAT credit had to
be included
Section 56 (ix) [sic (viii)] read with Clause
(b) to Section 145A of the Act.
11. Counsel for the Respondent has submitted that ... section 2 to Section 56 read with Clause (b) to Section 145A
with effect from 1st April, 2010 by Finance (2) Act, 2009.
21. Learned
relation to alleged non-compliance of the directions
issued under Regulation 145A of Cost and Works Account Regulations,
1959 (hereinafter 'CWA Regulations ... NIRC has repeatedly violated the
direction of Council issued under Regulation 145A
of the Cost and Works Accountants Regulations,
1959, a strict action is required
The Chamber Of Tax Consultants & Anr vs Union Of India & Ors on 8
value of the closing
stock in view of Sections 43B and 145A of the Act?
4. As far as Question (i) is concerned, in view
Whether Tribunal has rightly interpreted sections 43B and 145A of
the Income Tax Act, 1961 and is right in impliedly holding that the
customs duty
