Answer / abhivirthi tax and industrial

The expenditure relating to business which will not form part of purchase turnover or sales turnover and the expenses not relating to manufacture of production is called miscellaneous expenditure. For example telephone expenses, rent expenses, travel expenses, refreshment expenses etc will not be added with the purchase value of goods or production value of the goods manufactured and such expenses are called miscellaneous expenses.

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ABHIVIRTHI Tax and Industrial Consultancy
R.R.JAGADEESAN
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