Appellants Fail to Prove Pure Agent Status; Must Include All Service Expenses in Gross Taxable Value per Section 67.

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....Valuation - inclusion of reimbursable expenses - appellants did not claim themselves to be a pure agent nor did they produce any evidence for fulfillment of conditions necessary for being a pure agent - Section 67 is clear and unambiguous that all the expenses incurred in relation to rendition of service have to be included in the gross taxable value. - AT....