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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Department's Appeal Dismissed for Excluding Notional Interest in Assessable Value</h1> The appeal filed by the department against the Collector (Appeals) decision was dismissed by the Appellate Tribunal CEGAT, New Delhi. The demand to ... Valuation - Interest The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the department against the Collector (Appeals) decision. The demand for including notional interest on advances received from buyers in the assessable value was rejected as the price remained the same for buyers who gave advances and those who did not.

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