TMI BlogLegal Case: Inclusion of Customer Royalties in CD-ROM Taxable Value Deemed Unsustainable by Presumptive Show Cause Notice.Valuation - includability - amount of royalty paid by customers in the assessable value of CD-ROMs manufactured - SCN is presumptive and hence, the same is not sustainable. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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