Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Valuation of goods - Pre-Delivery Inspection (PDI) charges recovered at the instance of the buyer are not includible in the assessable value and accordingly appeal filed by the revenue is required to be rejected - AT
Valuation of goods - Pre-Delivery Inspection (PDI) charges recovered at the instance of the buyer are not includible in the assessable value and accordingly appeal filed by the revenue is required to be rejected - AT
Note: It is a system-generated summary and is for quick reference only.