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 December 2015 Year 2015 This

Valuation - Where the appellants have received 17% commission ...

Case Laws     Customs

December 28, 2015

Valuation - Where the appellants have received 17% commission from the supplier which is not related to the imported goods but for the goods supplied to the third party and the services rendered by the appellant in India on such goods, the application of the provisions contained under Rule 9(1)(a) is totally misplaced. - AT

View Source

 


 

You may also like:

  1. 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...

  2. Valuation of imported goods - loading of 10.5% to the assessable value - they had furnished the value of goods imported from the related supplier as also the value of...

  3. 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...

  4. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

  5. Valuation of the imported goods - Mis-classification of goods - While the CESTAT upheld the under-valuation allegation, it dropped the demand related to...

  6. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

  7. Valuation of imported goods - On the one hand OIO says there are no imports of identical or similar goods, and the other hand re-determines the values of some goods on...

  8. Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was...

  9. 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...

  10. Valuation of imported goods - The applicant's proposed valuation method, Transfer Pricing System and Steering Concept (TPuS) method also known as Resale Price...

  11. Valuation of imported goods - The only ground on the basis of which the transaction value has been rejected is that the imports were made at a higher price by other...

  12. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

  13. Valuation - Inclusion of expenditure incurred towards advertising, marketing and promotion of the goods - The Tribunal emphasized that for costs to be added to the...

  14. Valuation of imported goods - undervaluation of aluminium and zinc scrap of various grades imported from overseas suppliers. Redetermination of value based on import...

  15. Valuation of imported goods - Related party transaction - import of foreign base supplier namely Oman India Fertiliser Company, Oman (OMIFCO) - It is apparent that the...

 

Quick Updates:Latest Updates