TMI BlogValuation of closing stock - provisions of section 145A has overriding effect on the provisions of...Valuation of closing stock - provisions of section 145A has overriding effect on the provisions of section 145 - the said provisions are applicable not only on closing stock but on inventory i.e opening and closing stock both and even on purchases and sales. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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