• Welcome to itatonline.org Forum.


Contact details of departmental representatives is available.

Main Menu

REOPENING- Unutilised modvat credit- value of closing stock

Started by rajul5234, April 23, 2013, 09:18:47 AM

Previous topic - Next topic


Guj. H. C. Order dt. 9/4/13. SCA 2214/ 2013.Himson engineering. Held, Reopening of 143(3) assessment order beyond 4 years period for the reason of inclusion of unutilised modvat credit in valuation of closing stock due to insertion of s.145A is not permissible.

R. K. Patel