1996 (11) TMI 256

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..... Justice U.L. Bhat, Shri K. Sankararaman, JJ. REPRESENTED BY : None, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. Appellant .....

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..... es also showed addition of one per cent as charity. Lower authorities have held that one per cent collected as charity should be added to the assessable value. That such receipt shown in invoices will .....

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