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Sec. 145 of the Income-tax Act, 1961 — Method of accounting — High Court dismissing the tax appeal of the revenue held that ”Tribunal is justified in holding that the valuer has followed an accepted method of valuation and has based his decision on relevant material“. SLP of the revenue also dismissed. - PR. CIT V/s MICROFILM CAPITAL (P.) LTD. - [2020] 269 TAXMAN 001 (SC)