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sec 145 of IT act

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(Querist)
01 September 2008 Hi all,


Pls. explain the concept of SEc.145 for including excise & taxes in P & L account and how it will not effect our profits with detailed example and if it is included in p&L than it will not shown in b/s as payables

Thanks & Regards
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
01 September 2008 There is a guidance note from institute on this which is exaustive. This may be referred to.
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