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
made under section 145A
of the Act in respect of unutilized CENVAT credit;
✔ Addition of Rs.18,50,11,635/ is to be made ... regards the first issue of unutilized CENVAT credit u/s 145A of the
Act, during the year under consideration, the writapplicant had
followed
made under section 145A
of the Act in respect of unutilized CENVAT credit;
✔ Addition of Rs.18,50,11,635/ is to be made ... regards the first issue of unutilized CENVAT credit u/s 145A of the
Act, during the year under consideration, the writapplicant had
followed
certain Society was also introduced in
the statute. This includes section 145A to 145Z . In view of chapter
certain Society was also introduced in
the statute. This includes section 145A to 145Z . In view of chapter
certain Society was also introduced in
the statute. This includes section 145A to 145Z . In view of chapter
JUDGMENT
applicable to the case at hand. The said Chapter contains
Section 145A , which provides for application of all section of
this chapter except
Vaghasar Seva Sahakari Mandli Limited vs The Mehsana District Cooperative Milk ... on 7 January, 2022
JUDGMENT
applicable to the case at hand. The said Chapter contains
Section 145A , which provides for application of all section of
this chapter except
followed exclusive method of
accounting in contravention of the provisions of section 145A which
mandates inclusive method for valuation of inventory?"
(J. B. PARDIWALA