Training charges excluded from assessable value of computers by CEGAT, Mumbai

The Appellate Tribunal CEGAT, Mumbai held that training charges should not be included in the assessable value of computers as they do not enhance their value. The decision overturned the Commissioner (Appeals) ruling based on the lack of direct impact of training on the marketability of computers.

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The Appellate Tribunal CEGAT, Mumbai ruled that training charges do not enhance the value of computers and should not be included in their assessable value. The decision was based on previous cases where it was established that training has no direct impact on the marketability of computers. The appeal was allowed, overturning the Commissioner (Appeals) finding.

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