Case Law Details
Case Name : ACIT Vs M/s Rahman Industries Ltd. (ITAT Lucknow)
Appeal Number : IT Appeal No.389 of 2013 and 316 of 2013
Date of Judgement/Order : 12/06/2015
Related Assessment Year : 2007-08 & 2008-09
Courts :
All ITAT ITAT Lucknow
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Brief of the case:
ITAT Licknow in the case of ACIT vs. M/s Rahman Industries Ltd. held that
- Adjustment for variation in closing stock is necessary for the correct computation of Operating cost thereby correct application of Transaction Net Margin Method (TNMM).
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