{"id":63336,"date":"2026-07-31T16:40:15","date_gmt":"2026-07-31T11:10:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-bodal-chemicals-ltd-2025-127-itr-194-177-taxmann-com-448-ahd-trib-5\/"},"modified":"2026-07-31T16:40:15","modified_gmt":"2026-07-31T11:10:15","slug":"dy-cit-v-bodal-chemicals-ltd-2025-127-itr-194-177-taxmann-com-448-ahd-trib-5","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-bodal-chemicals-ltd-2025-127-itr-194-177-taxmann-com-448-ahd-trib-5\/","title":{"rendered":"Dy. CIT v. Bodal Chemicals Ltd. (2025) 127 ITR 194 \/ 177 taxmann.com 448 (Ahd.)(Trib.)"},"content":{"rendered":"<p>The assessee consistently followed the exclusive method of accounting for CENVAT credit. The Tribunal held that the method had no impact on the computation of profits and, therefore, the deletion of the addition made under section 145A was justified. (AY. 2006-07 to 2012-13).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145A : Method of accounting in certain cases-Unutilised CENVAT credit-Exclusive method of accounting consistently followed-No adjustment called for.[S. 145] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63336","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gty","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63336"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63336\/revisions"}],"predecessor-version":[{"id":63337,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63336\/revisions\/63337"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}