Inventorying - Judgment Search Results

V. Raman Vs. State Bank of India

Court: DRAT Madras

Reported in: I(2004)BC220

2nd defendant to pay the entire value of the missing inventoried goods amounting to rs 25 lakhs i see no ground

B.S. Agricultural Industries Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2004)88ITD1aAgra

for the assessee the closing stock declared in the said inventories tally with the books of account of the assessee which

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)90ITD344(Hyd.)

..... are generally accepted accounting practices and are consistent the defective obsolete or otherwise unusable inventory shall be treated as scrap the value so determined jointly shall be the purchase ..... purchaser respectively along with authorised representatives of their said auditors the value of the inventories so jointly verified shall be thereafter determined jointly by the said auditors of the .....

B.V. Jewels Vs. Commissioner of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(155)ELT589Tri(Mum.)bai

partners were not present initially the store rooms were sealed inventories were completed in 2 3 days inventory sheets were prepared

Hewlett Packard India Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2003)LC232Tri(Bang.)alore

1 the appellants hereinafter referred to as hp are engaged in the manufacture of personal computers falling under chapter heading...

Jyoti Prasad Mittal (Huf) Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2004)83TTJAgra318

1 this appeal of the assessee is directed against the block assessment order passed by asstt cit investigation circle i...

Dy. Commissioner of It, Special Vs. Cwc Wines (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)268ITR23(Hyd.)

..... and finished goods as prescribed in revised accounting standard as 2 valuation of inventories are reproduced below 5 inventories should be valued at the lower of cost and net realizable value ..... considering the appropriate treatment of excise duty for the purpose of determination of cost for inventory valuation it is necessary to consider whether excise duty should be considered differently from .....

Dina Metal Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (2004)84TT(JP.)at761

are six different kinds of iron materials which have been inventorised but only 3 items have been put in the constructive

Siti Cable Network Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)82TTJ(Mum.)106

item no 3 to 6 are report on audit of inventories and stock current asset in this case the current stores

Dina Metal Ltd. Vs. Dy. Commissioner of Income-tax,

Court: Income Tax Appellate Tribunal ITAT Patna

2 nd panch nama dated 4 12 97 alongwith the inventories and the certification of eye estimation for the 2 nd