Valuation of Closing stock - Obligation to handover the built ...
Income Tax
August 21, 2013
Valuation of Closing stock - Obligation to handover the built up area admeasuring 1797.25 sq.mtr. was on the assessee from the very beginning. At the end of the year, the built up area to such an extent could not have been considered as the assessee's stock in trade - AT
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