Photography Service Valuation Excludes Material Costs; Section 73(1) Limitation Renders Tax Demand Time-Barred.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Valuation - Photography services - inclusion of cost of material - Longer limitation period under proviso to Section 73 (1) would not be invokable and, as such, the demand is time barred - AT....
TaxTMI