On Sale of Used Car by a Company…, Which WDV to be taken for calculating Margin on Supply. WDV as per Companies Act or as per Income Tax..,  Because in The Notification No. 8/2018, it is mentioned…”Depreciated Value” to be Compared with Consideration for Calculating Margin”.
 Extract of the said Notification is as under:-“The value that represents the margin of the supplier shall be the difference between the consideration received for supply of such goods and the depreciated value of such goods on the date of supply”