1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Cost of CID joint material not includible in A.C. Pressure pipes' assessable value. Appeals allowed.</h1> The Tribunal held that the cost of CID joint material is not includible in the assessable value of A.C. Pressure pipes as it is optional and not ... Valuation The judgment considered whether the value of CID joint material should be included in the assessable value of A.C. Pressure pipes. The appellants supplied CID joints material to the Public Health Engineering Department. The Tribunal held that the cost of CID joint material is not includible in the assessable value of pipes as it is optional and not compulsory, based on precedent where similar items were not considered integral parts. The appeals were allowed, and the impugned orders were set aside.