Valuation - includibility - advertisement expenses - the 50% is ...

Central Excise

December 4, 2017

Valuation - includibility - advertisement expenses - the 50% is borne by the dealers/distributors which is the expenses of the dealers/distributors and the appellant is nothing to do with that portion of the 50% - Amount of such advertisement is not flowing to the appellant as an additional consideration. - demand set aside - AT

View Source

← Previous Next →

Valuation - includibility - advertisement expenses - the 50% is ...

Central Excise

December 4, 2017

You may also like:

Valuation - agreement with dealers for sales promotion - advertisement expenses - the advertisement expenses recovered from the dealers would not be includible in the...

Valuation - includibility - expenditure on sales promotion activities namely distribution of diaries and calendars to the buyers jointly with the appellants and while...

Valuation - inclusion of advertisement and publicity expenses incurred by the dealers as per the terms and conditions of the dealership agreement mutually agreed between...

Computation of deduction u/s 80IB/80IC - allocation of advertisement expenses to the eligible units in the ratio of turnover of eligible units to the total turnover of...

Valuation of goods - Whether the advertisement expenses incurred by the appellant would be includible in the assessable value to the extent the same have been recovered...

Valuation of goods - inclusion in the assessable value of the expenses incurred on ‘advertisement and publicity’, ‘incentive and discount to dealers’ and vehicle and...

Deletion of addition of advertisement expenses – AO erred in holding that the advertisement expenses as deferred revenue expenses is not valid in the eyes of law - AT

Valuation - inclusion of Expenses incurred by the dealers -There is nothing in their agreements from which it can be concluded that appellants had enforceable legal...

Valuation - advertisement by the dealers cannot be called as advertisements for the manufactured goods but are advertisements of the dealer - the said amount cannot be...

Valuation under central excise - sales were taking place at the distributor’s premises and, therefore, the distributor’s commission and freight expenses upto the...

Valuation - includibility - related party transaction - whether the allegation of dealers sharing portion of the advertisement expenses, will constitute a extraneous...

Valuation - Rule 4 - includibility/ non includibility of the expenses on advertising and sales promotion etc. - loading of 12.5% is not sustainable in terms of Rule 4...

Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax...

Undisclosed overseas deposits - We keep in mind all these peculiar facts and circumstances more particularly the fact that such religion congregations indeed involve day...

Disallowance being 50% of Foreign Travelling Expenses - the lower authorities has admitted the genuineness of the expenses to the tune of 50% and the balance was...

Quick Updates: