Excess Stock

Allahabad High Court - Allahabad HC - Section 130 GST Act- GST Act- Goods and Service Tax Act - Excess Stock - excess Stock found Survey - TAXSCAN
S. 130 Proceedings under GST Act cannot be initiated against Excess Stock found during Survey: Allahabad HC [Read Order]
September 7, 2024
stock misstatement - ITAT evidence review - ITAT decision on excess stock addition - Excess stock addition deleted by ITAT - taxscan
ITAT Deletes AO’s Excess Stock Addition based on Misinterpretation of Finished Goods Accounting System and Unsubstantiated Sales Evidence [Read Order]
August 28, 2024
Investment income taxation - Business income assessment - Excess stock taxation - Taxation of investment income - taxscan
Investment Income from Excess Stock cannot be Taxed u/s 69 B of Income Tax Act, Must be Assessed as Business Income: ITAT [Read Order]
April 13, 2024
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