Valuation - Tax on Luxuries - inclusion of an amount towards ayurveda income after giving all deductions...

Valuation - Tax on Luxuries - inclusion of an amount towards ayurveda income after giving all deductions as per law in calculation of assessable value - The High Court noted that the Tribunal's decision was based on the submissions and figures provided by the petitioner. As the petitioner failed to substantiate any figures with accounts, the Court upheld the Tribunal's decision to tax the ayurveda income. .....

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