Saturday, May 2, 2020

Reduction in Price of Stock-in-Trade can be allowed while Computing Business Income only in Trading Account: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) held that a reduction in the price of the stock-in-trade can be allowed while computing business income only in trading accounts. But, if such a provision is made outside the trading account then the reduction may not be allowable. The assessee, PNB Gilts Ltd is a Non-Banking Financial Company […]

from Taxscan | Simplifying Tax Laws https://ift.tt/2YroQyH

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