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    <title>2015 (10) TMI 1949 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that cheque discounting charges are akin to interest on receivables and should not be included in the assessable value, overturning the Commissioner (Appeals)&#039;s decision. Relying on legal precedents, including Supreme Court and High Court judgments, the Tribunal concluded that such charges are not part of the assessable value. The appeal was allowed, setting aside the previous order.</description>
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      <description>The Tribunal held that cheque discounting charges are akin to interest on receivables and should not be included in the assessable value, overturning the Commissioner (Appeals)&#039;s decision. Relying on legal precedents, including Supreme Court and High Court judgments, the Tribunal concluded that such charges are not part of the assessable value. The appeal was allowed, setting aside the previous order.</description>
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