cookers

Maharashtra Govt Budget gives relief to small professional taxpayers; hikes VAT

In its recent Budget Maharashtra State Govt. And its Finance Minister offered a mixed bag for the industry, trade and individuals subjected to professional tax. Keeping in mind not the economic slowdown but the forthcoming State Assembly polls in October, the Finance Minister, Mr Dilip Walse Patil has announced exemption of salary upto Rs 5000 [...]
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Unutilized Modvat Credit Cannot Be Added To Income, If Assessee Follow the Procedure Mentioned In Clause 12(B) of Form 3CD of The Tax Audit Report

Hawkins Cookers vs. ITO (ITAT Mumbai) - when the adjustments are made in the valuation of inventories, this will affect both the opening as well as closing stock. Whatever adjustment is made in the valuation of closing stock, the same will be reflected in the opening stock also irrespective of any consequences on the computation of income for tax purposes. The Tribunal further noticed that Section 145A starts with the non-obstante clause "Notwithstanding anything to the..
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