TMI BlogTaxable value - construction services of the apartments - the value of land or undivided share of land...Taxable value - construction services of the apartments - the value of land or undivided share of land is deemed to be one-third of the total amount charged for the supply irrespective of the actual value of land and accordingly the applicant is eligible to avail deduction of one-third of the total amount charged for the supply in arriving at the taxable value of the supply. - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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