4 results for “disallowance”+ Section 6(1)(iii)clear
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6 Page 7 JUDGMENT ''transaction value" means the price actually paid or payable for the goods, when sold, and includes in addition to amount charged as priced, any amount that they buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of sale