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Warranty Charges Cannot Be Excluded from Retail Sale Price in MRP-Based Valuation u/s 4A; Demand Confirmed with Extended Limitation.
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....MRP based Valuation u/s 4A - there is no provision under the law to exclude warranty charges from the retail sale price while computing the assessable value - Demand confirmed invoking extended period of limitation - AT....


TaxTMI
TaxTMI