2014 (2) TMI 968

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..... essable value in terms of sales policy - Held that:- Any allowance in speculation is not permissible in law. Therefore, ld. Authority below have rightly pointed out that an imaginary deduction was cla .....

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..... kage allowance is given to the buyer of the goods in terms of sales policy and certain agreement made. Appellant contests that such a breakage allowance is permissible to be deducted from assessable v .....

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