TMI BlogValuation - inclusion of royalty charges in the assessable value - Royalty Charges is shown as Sales &...Valuation - inclusion of royalty charges in the assessable value - Royalty Charges is shown as Sales & Distribution overhead in the appellant’s books of account. This itself proves that the Royalty Charges is indeed included in the transaction value - Demand set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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