Valuation - inclusion of ‘written off dues’ in assessable value - Debit notes imply the intent to...

Valuation - inclusion of ‘written off dues’ in assessable value - Debit notes imply the intent to withhold the value therein from the monetary consideration and the issue of materials in lieu for subsuming in an asset that will vest with the issuer cannot, by any stretch, be deemed to be consideration .....

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