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TMI Blog2009 (11) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT OF INDIA], learned Appellate Authority came to the conclusion that 50% cost of the advertisement received by the Respondent was not includible in the assessable value - appeal dismissed - decided against Revenue. - E/116/2006 and Cross Objection No. E/CO/139/2006 - 1408/2009-EX(PB) - Dated:- 25-11-2009 - Shri M. Veeraiyan and D.N. Panda, JJ. Shri Sansar Chand, SDR, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n assessable value. 4. Heard learned SDR for Revenue and have carefully gone through the records and also examined para 5 appearing in order of adjudication passed by the learned Appellate Authority. In the beginning of said para, learned authority has found that Revenue has not made out any clear cut case of any advertisement done by the respondent even after Valuation Rules came into force. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was not includible in the assessable value. It may also be stated that the Tribunal on similar issue had passed several orders holding non-includibility on the facts and circumstances of each case. 5. We have also considered the Board Circular and did not find any basis to opine that learned Commissioner (Appeals) has committed any error of law. Once we observe that the order passed by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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