https://www.taxtmi.com/circulars?id=6132 All assessments and related valuation matters must be finalised in accordance with the Supreme Court judgment in the M.R.F. case; prior valuation instructions, including the 37-B Order of 31-12-1993, are modified to the extent they conflict with that judgment. Assessing authorities are directed to apply the judgment's analysis when determining additions or deductions of expenses to arrive at the assessable value and to resolve pending valuation matters consistently with those principles. en-us Wed, 12 Jul 1995 00:00:00 +0530 Tue, 30 Jun 2009 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6132 All assessments and related valuation matters must be finalised in accordance with the Supreme Court judgment in the M.R.F. case; prior valuation instructions, including the 37-B Order of 31-12-1993, are modified to the extent they conflict with that judgment. Assessing authorities are directed to apply the judgment's analysis when determining additions or deductions of expenses to arrive at the assessable value and to resolve pending valuation matters consistently with those principles. Circulars Central Excise Wed, 12 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6132