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The Commissioner Of Income Tax vs M/S.Vijay Shanthi Finance Ltd on 5 March, 2007 cites

Sakthi Trading Co vs Commissioner Of Income-Tax, ... on 2 August, 2001

In Sakthi Trading Co. v. Commissioner of Income Tax, [2001] 250 ITR 871, the Apex Court held that when there was no cessation of business, the closing stock had to be valued at cost or market price, whichever was lower.

Supreme Court of India Cites 5 - Cited by 42 - B Kumar - Full Document

Commissioner Of Income-Tax vs Karur Vysya Bank Ltd. on 5 March, 1998

In Commissioner of Income Tax v. Karur Vysya Bank Ltd., [2005] 273 ITR 510, this Court held that a taxpayer is free to employ for the purpose of his trade, his own method of keeping accounts, and for that purpose, to value stock-in-trade either at cost or market price.

Madras High Court Cites 5 - Cited by 18 - R J Babu - Full Document

Section 260A in The Income Tax Act, 1961 [Entire Act]

Union of India - Section Cites 0 - Cited by 20048

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Sakthi Trading Co vs Commissioner Of Income-Tax, ... on 2 August, 2001

Commissioner Of Income-Tax vs Karur Vysya Bank Ltd. on 5 March, 1998

Section 260A in The Income Tax Act, 1961 [Entire Act]