Disallowance of loss of material through pilferage, shortage of ...
Loss Claims Allowed for Material Pilferage and Transit Shortages After Consistent Accounting of Consumable Stores and Spares.
May 30, 2015
Case Laws Income Tax AT
Disallowance of loss of material through pilferage, shortage of material in transit, shortage arising on physical verification, etc. - assessee has accounted for both gains as well as losses in respect of consumable stores ad spares in a consistent manner - claim of loss allowed - AT
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