Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Valuation - addition of technical assistance fees and royalty ...


Technical assistance fees and royalties from related parties excluded from customs valuation; stay granted.

March 20, 2014

Case Laws     Customs     AT

Valuation - addition of technical assistance fees and royalty paid - prima facie these amounts paid by the applicant towards the service received by the related persons are not addable in the assessable value - stay granted - AT

View Source

 


 

You may also like:

  1. This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable...

  2. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

  3. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

  4. Royalty payments under a Licence and Technical Assistance Agreement were not addable to the transaction value of imported goods. The agreement covered transfer of...

  5. Disallowance of payments made for royalty and technical know-how received - Accepted Most appropriate method for benchmarking the manufacturing segment as TNNM -...

  6. CIRP - discrimination of Related Party Financial or Operational Creditor - IBC treats related parties as a separate category for specified purposes, excluding from the...

  7. A recent circular addressed the taxability of loans between related parties or affiliates. The circular clarifies that providing loans between related parties...

  8. Royalty & lump sum fee – The payment of lump sum fees for the technical know-how and the royalty is allowable as revenue expenditure - AT

  9. Excise – sale through related parties, valuation provisions applicable – tribunal order reversed by SC

  10. Valuation - inclusion of value of technical know how fee or royalty paid - the Importer is permitted to purchase components from other parties also. There is no...

  11. Valuation of imports from related suppliers and the inclusion or exclusion of royalty in the transaction value. The key points are: Rule 10(1)(c) of the Customs...

  12. The expenditure incurred by the assessee towards royalty and fee for technical assistance in pursuance of the licence agreement were revenue expenditure and not capital...

  13. Valuation - related party transaction - know how agreement - it was considered that royalty is not the condition of sale of the imported goods, royalty not included - AT

  14. Income accrued In India - 'Royalty' or 'Fees for Technical Services' under Section 9(l)(vi) and 9(l)(vii) - the payment made by SCB to assessee- company does not fall...

  15. Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the...

 

Quick Updates:Latest Updates