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Sec.145A

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(Querist)
11 July 2010 I want to know about Section 145A of the Income Tax
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
11 July 2010 That section speaks about the method of accounting in certain cases. Accordingly, the valuation of purchases, sales and inventory shall be accounted-
1) in accordance with the method of accounting regularly employed by the assessee; and
2) further adjusted to include the amount of any tax,duty,cess or fee paid to bring the goods to the place of the assessee as on the dateof valuation.
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