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Central Excise - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Valuation of goods - Deduction on account of transportation ...


No Suppression of Facts: Assessee's Failure to Submit Invoices Isn't Malicious for Tax Deductions on Transportation.

June 24, 2014

Case Laws     Central Excise     AT

Valuation of goods - Deduction on account of transportation charges - If the invoices were not to be submitted to the Revenue, failure of the assessee not to file the same with the Revenue cannot be held to be any suppression of facts with any mala fide intent. - AT

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