2 results for “disallowance”+ Section 43(6)clear
Sorted by relevance
Key Topics
6 of the Valuation Rules on the same grounds as indicated in respect of Advertisement and Publicity charges. That is, in such cases the after sales service charges and PDI charges will be included in the assessable value. Civil Appeal Nos. 5155-5156 of 2007 & Ors. Page 17 of 27 Page 18 JUDGMENT 15. The aforesaid clarification, if that