Complementary expenses disallowed

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 November 2009 ONE MIXIE IS SOLD ALONG WITH ITS JAR. WITH OUT JAR, A MIXIE CANNOT BE SOLD.

HOW EVER, THE COMPANY HAS DEBITED THE COST OF JAR TO "COMPLEMENTS ACCOUNT" INSTEAD OF "PURCHASE ACCOUNT".

THE ASSESSING OFFICER HAS DISALLOWED THE COMPLEMENTS EXPENSES.

CAN U PLEASE TELL THE GROUND / REFERENCE, FOR FILING APPEAL

Sunil

Sunil (Expert)
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12 November 2009 The sale has to be Mixie + jar. The Jar can be sold separately also as a replacement or additional jar. However the Mixie has to be sold with Jar or any other attachment. Without these the mixie is useless. Therefore you either sell the mixie unit seperately and jar seperately or you have one price for mixie + attachments. You can sell attachments seperately as replacement parts or if party wants more than one of the same attachments. A restaurant may want two jars. One for regular food and one if he cannot have onions or potatoes going inside and he can buy the additional attachment independently.