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1. 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...

2. Valuation - inclusion of fees for engineering services - fee for technical services which are related to post-importation activities are not liable to be included in the...

3. Valuation of imported goods - enhancement of transaction/assessable value - There is no technical know-how fees attributable towards post import related/associated acts...

4. Valuation - inclusion of consideration paid for technical information provided - post importation activity – cost is incurred after the importation of the goods - Not to...

5. 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...

6. 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...

7. Pursuant to the Supreme Court decisions in Commissioner of Customs, Chennai v. M/s. Denso Kirloskar Industries Pvt Ltd. and Commissioner of Customs (Import), Mumbai v....

8. Valuation - inclusion of technical know - the original authority finds that 15% of marks up are added to cover the expenses and profit margin and therefore the relation...

9. The key points in the legal document are: Software licensing amounts do not qualify as Fees for Included Services under Article 12(4)(b) of the India-US DTAA, as the...

10. Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

11. Valuation - inclusion of royalty / technical know-how to the transaction value - The tribunal noted that, the argument in regard to amendment of Rule 10 is not material...

12. Corporate guarantee - fee for technical services (FTS) under article 13 of the India France DTAA and section 9(1)(vii) - services of corporate guarantee by the assessee...

13. TDS u/s 195 - professional services - Fees for Technical Services (FTS) - the definition of “Fees for Technical Services” has to be given a restrictive meaning similar...

14. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

15. Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT