TaxTMI 
TaxTMI 
Control Panel Value Exclusion in Plant Valuation Without Proof of Entire Plant Manufacture and Marketing by Main Party.
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....Valuation - Non-inclusion of value of control panel used for Hot/ Wet Mix Plant - The said bought out items cannot be added to the value of their other components of plant without establishing that such a plant has been manufactured and marketed by the main respondent - AT....