2015 (7) TMI 962

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..... ditures could be actually ascertained only afterwards and for this reason, even a request was made to the assessing officer for provisional assessment as the actual expenditure could not be communicated at the time of assessment having regard to the nature of such expenses. - vital aspect of the matter is glossed over by the CESTAT [2005 (4) TMI 335 - CESTAT, NEW DELHI]. It is also pointed out bef .....

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..... that the appellant could not produce the evidence to prove the expenditure incurred under certain heads, viz., rent for duty paid godown, depreciation for bottles and quantity discount given in kind. The position that was taken by the assessee before the authorities was that these expenditures could be actually ascertained only afterwards and for this reason, even a request was made to the assessi .....

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