exclusive method for accounting
CENVAT as against inclusive method mandated
under Section 145A of the Act?"
2.1. In Tax Appeal ... does not pertain to inventories as
envisaged under the provision of Section 145A of the
Act, 1961 and therefore, the provisions of Section
145A
JUDGMENT
applicable to the case at hand. The said Chapter contains
Section 145A , which provides for application of all section of
this chapter except
JUDGMENT
applicable to the case at hand. The said Chapter contains
Section 145A , which provides for application of all section of
this chapter except
notwithstanding the method of accounting followed by
assessee per Section 145A of the Income Tax Act?
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made on account of untilized
MODVAT credit under Section 145A of the Act?
(B) Whether Appellate Tribunal has erred in law and on
facts
deleting the addition of Rs.13,61,057/ made under Section 145A of
the Act without appreciating the fact that the assessee is following
exclusive
