Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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Valuation - MRP based value u/s 4A or transaction value u/s 4 - The goods in the form of liquid packed in sachets though may be sold in numbers, it cannot be said that they are not being sold by weight or volume as each sachet contains pre-determined quantity of the liquid by weight as well as by volume. - Valuation u/s 4 upheld.
Valuation - MRP based value u/s 4A or transaction value u/s 4 - The goods in the form of liquid packed in sachets though may be sold in numbers, it cannot be said that they are not being sold by weight or volume as each sachet contains pre-determined quantity of the liquid by weight as well as by volume. - Valuation u/s 4 upheld.
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