Supreme Court Affirms Exclusion of Bought-Out Items from Assessable Value, No Further Proceedings Needed.

The SC dismissed the Civil Appeal, affirming the Department's position that the value of bought-out items should not be included in the assessable value for the relevant period. No further proceedings are required.

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The Supreme Court dismissed the Civil Appeal as the Department's stand on not adding the value of bought-out items in the assessable value was upheld for the previous period. No further proceedings needed.

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