Amount of excess stock would fall under the definition of income ...
Excess Stock Classified as Income u/s 14; Assessee Eligible for Set-Off per Section 71 Proviso.
July 21, 2015
Case Laws Income Tax HC
Amount of excess stock would fall under the definition of income as per Section 14 of the Act and therefore, the assessee would be entitled for the set off under proviso of section 71 of the act - HC
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