fluctuations on External Commercial Borrowings,
Hedging contracts in relation thereto and hedging charges to the cost of
capital assets, and allowing depreciation thereon as part ... Sale of fixed assets TNMM 1,28,64,240
13. Testing charges paid TNMM 20,43,14,512
14. Purchase of raw TNMM
against inspection fee, Rs. 20/- as against seed
testing charges and Rs. 55/- for other charges. According to the complainant,
at the time of purchase
including
all expenses such as PPE Kits etc.
3.2 The testing charges for COVID-19 or pneumonia
suspects/patients at all private hospital/nursing ... Chest CT/HRCT scan.
3.3 The testing charges for COVID-19 or pneumonia
suspects/patients testing at all private hospital/nursing
homes/diagnostic centers shall
recommends that the importers may be directed
to pay all the testing charges incurred by MPCB (Rs.6.5 lakhs) and
Customs ... been placed in category two in which though sample passed other
tests, but presence of PCB rendered the goods hazardous. The
recommendation is for release
International, Chicago, Illinois, USA for the purpose of obtaining witness
testing of AC contractor as part of CB report and KEMA certification. The
US Company ... letter dated 04.10.2007 stated that the
amount was paid as testing charges to the US Company, that the testing
was carried
this amount is as follows:
Particulars Amounts/Rs.
1. Testing Charges 51,021
2. Interest/Commitment Charges 7,39,019
3. Bank Commission
charges of Rs. 3,01,990. Besides, the assessee had paid testing charges of Rs. 47,875 to M/s Analytical Testing Services ... testing of finished products was to be done by another company, namely, M/s Analytical Testing Services Pvt. Ltd. to whom service charges
light of the judgment of the Supreme Court.
(iv) Testing charges.
The appellants pleaded for deduction of testing charges in respect of meters sold ... them. Testing of meters before delivery is a basic and normal duty of the manufacturer. The shifting of the charges to Anand Traders is clearly
Towards cutting and stitching charges: Rs 2,11,445/-.
(iii) Towards testing charges : Rs 21,263/-.
(iv) Towards incidental charges : Rs 24,682/-.
Total
destination) 2,34,539
(i) Packing material 49,945
(j) Tower testing charges 2,07,344
(k) Fabrication (monies spent out of India ... Tribunal and disallow the assessee's claim.
23. Tower testing charges. - The assessee had incurred expenditure of Rs. 2,07,344 for testing towers
