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Closing Stock
Piramal Enterprises’ unique unutilised MODVAT Credit recomputation attracts Rs. 207 Crores Addition: ITAT orders Re-adjudication [Read Order]
March 20, 2024
Difference in Opening Stock and Closing Stock due to Clerical Mistake in ITR: ITAT upholds deletion of Addition [Read Order]
November 6, 2023
Failure of assessee to explain allowability of freight expenditure and labour charges payable, claimed in closing stock: ITAT dismisses appeal [Read Order]
October 25, 2023
Increasing Value of Closing Stock of Raw Materials and Packing Materials Unutilized Balance of Modvat: ITAT directs Readjudication [Read Order]
September 15, 2023
All known Losses should be Provided even if it is not Actually Incurred: ITAT deletes Addition on Valuation of Closing Stocks [Read Order]
September 6, 2023
Revisional Jurisdiction cannot be Invoked if AO Adopted One of Two Plausible Views: ITAT upholds Assessment Order treating Unsold Flats as Closing Stock
April 27, 2023
ITAT approves Addition on GP at 2.5% on Non-explanation regarding Closing Stock [Read Order]
October 13, 2022
Delhi Govt extends due date for VAT Dealers to submit Closing Stock Details held by them prior to GST Rollout [Read Notification]
November 20, 2017
No Addition can be made in respect of Unutilized Cenvat Credit to Closing Stock: Bombay HC [Read Order]
August 3, 2017
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