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    <title>2018 (2) TMI 944 - CESTAT CHENNAI</title>
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    <description>Reimbursement claims can be excluded from taxable value only when the assessee produces satisfactory documentary proof that the expenditure was actually incurred on behalf of clients and recovered on an actual basis. Receipts alleged to fall outside the taxable activity also require verification, and where the record before the original authority is incomplete, the order cannot be sustained without examining the missing material. The impugned order was set aside and the matter was remanded for fresh consideration after giving the appellant an opportunity to produce the required documents.</description>
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      <description>Reimbursement claims can be excluded from taxable value only when the assessee produces satisfactory documentary proof that the expenditure was actually incurred on behalf of clients and recovered on an actual basis. Receipts alleged to fall outside the taxable activity also require verification, and where the record before the original authority is incomplete, the order cannot be sustained without examining the missing material. The impugned order was set aside and the matter was remanded for fresh consideration after giving the appellant an opportunity to produce the required documents.</description>
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