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Income Tax | Fungible Jewellery Stock Allows Telescoping of Excess Against Shortage: ITAT Chandigarh

28 Sept 2026 · 28 Sept 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Chandigarh upheld telescoping of excess and short jewellery stock where gold was fungible and discrepancies arose from the same business. The post Fungible Jewellery Stock Allows Telescoping of Excess Against Shortage: ITAT Chandigarh appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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