https://www.taxtmi.com/caselaws?id=99490 Advertising expenses reimbursed by buyers were examined for inclusion in assessable value, with the central question being whether the amount shown as other income reflected reimbursement of advertising costs or another service. The material issue also was whether the sale price already covered the advertising cost incurred by the manufacturer. The prior determination was set aside because the record required fresh evidence on these questions, and the matter was remanded to the Commissioner for reconsideration after both sides were allowed to adduce evidence. en-us Thu, 22 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 15:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99490 Advertising expenses reimbursed by buyers were examined for inclusion in assessable value, with the central question being whether the amount shown as other income reflected reimbursement of advertising costs or another service. The material issue also was whether the sale price already covered the advertising cost incurred by the manufacturer. The prior determination was set aside because the record required fresh evidence on these questions, and the matter was remanded to the Commissioner for reconsideration after both sides were allowed to adduce evidence. Case-Laws Central Excise Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99490