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Customs - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

The royalty payments made to foreign collaborator or the ...


Royalty and consultancy fees are excluded from the value of imported goods from foreign collaborators or group entities.

May 7, 2014

Case Laws     Customs     AT

The royalty payments made to foreign collaborator or the consultancy service charges paid are not addable to the value of the goods imported by assessee from the foreign collaborator or the group entities - AT

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