Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Valuation - raw material supplied free of cost by the buyers - the value of the materials, components, parts supplied free of cost by the buyer to the appellants for use in the machinery manufactured on their behalf, was additional consideration flowing directly or indirectly form the buyer to the appellant and should have been added in the transaction value of the said machinery - AT