CBDT Instruction on Section 145 Of The Income – Tax Act, 1961 – Method Of Accounting – System Of Accounting – Valuation Of Closing Stock On Firm’s Dissolution


SECTION 145 OF THE INCOME – TAX ACT, 1961 – METHOD OF ACCOUNTING – SYSTEM OF ACCOUNTING – VALUATION OF CLOSING STOCK ON FIRM’S DISSOLUTION INSTRUCTION NO. 5155, DATED 17-3-1993 The office of the C & AG is raising a number of objection on the valuation of closing stock on dissolution of firm or taking over…

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