Valuation - best judgment assessment - related person - where ...

Supreme Court: CESTAT Can't Use Cost-Plus Method for Valuation in Below-Cost Sales with Related Parties, Ensures Fair Practices.

August 17, 2015

Case Laws Central Excise SC

Valuation - best judgment assessment - related person - where arm's length sales are made at well below cost, CESTAT is not justified in adopting cost plus method - SC

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Valuation - best judgment assessment - related person - where ...

Supreme Court: CESTAT Can't Use Cost-Plus Method for Valuation in Below-Cost Sales with Related Parties, Ensures Fair Practices.

August 17, 2015

Case Laws Central Excise SC

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