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Valuation - inclusion of notional interest - The respondent paid the duty on the sale price of M/s. MFIL, which includes all the expenditure and profits of respondent as well as of M/s. MFIL. Therefore in such situation nothing left to be further included in the sale value - AT
Valuation - inclusion of notional interest - The respondent paid the duty on the sale price of M/s. MFIL, which includes all the expenditure and profits of respondent as well as of M/s. MFIL. Therefore in such situation nothing left to be further included in the sale value - AT
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