Deduction
Legal definition for Indian law research
Definition
Deduction, for expenses incurred on account of special packing, turnover tax, octroi and bought-out items was admissible for the period. September 1988 to March 1991, subject to the assessee submitting proof of incurring actual expenses in respect of the above items before the Commissioner (Appeals), CCE v. Akay Cosmetics (P) Ltd., (2005) 3 SCC 764.
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