TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal rules advertising expenses excluded from assessable value</h1> <h3>HERCULES HOISTS LTD. Versus COMMISSIONER OF CE. & CUS., MUMBAI-III</h3> HERCULES HOISTS LTD. Versus COMMISSIONER OF CE. & CUS., MUMBAI-III - 2002 (148) E.L.T. 800 (Tri. - Mumbai) The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, Hercules Hoists Ltd., stating that expenses incurred by Batliboi & Co. Ltd. in advertising the hoists should not be included in the assessable value. The judgment cited the Supreme Court case of Philips India Ltd v. CCE to support this decision. The appeal was allowed, and the impugned order was set aside with consequential relief.
TaxTMI 