Valuation - related party transactions - Rule 9 is applicable ...

Case Laws Central Excise

January 27, 2017

Valuation - related party transactions - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is not the case here as appellants are clearing the goods to independent buyers as well as related person. - AT

View Source

← Previous Next →

Valuation - related party transactions - Rule 9 is applicable ...

Case Laws Central Excise

January 27, 2017

You may also like:

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

Addition of interest on interest free loans advanced by assessee Company to sister concerns/related parties disallowed. Onus on assessee to prove commercial expediency...

Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price...

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

CIRP proceedings - Financial Creditors - Related party - while the default rule under the first proviso to Section 21(2) is that only those financial creditors that are...

Valuation - sister concern was captively consuming the goods - inter-connected units - Since the appellants and their sister concerns are related persons in term of...

Extended period of limitation - related party transaction - in two audits conducted earlier audit party did not raise any objections with regard to valuation and...

The Appellant, a related party unsecured financial creditor, challenged the resolution plan approved by the Committee of Creditors (CoC) and the Adjudicating Authority,...

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...

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...

Validity of deed of assignment - Related Party - if the Assignor of a debt is a Related Party of the Corporate Debtor, as per the ratio laid down by the Hon'ble NCLAT,...

Inclusion of name of applicant in the CoC - related party or not - the Applicant is stepping into the shoes of the Assignor and thereby takes over the right of the...

Valuation of goods - confectionary items - related party transaction - The cost of ITC in so far as it relates to provision of mould on discounted rate to the appellant...

Valuation - ball or roller bearing - related party transaction - rejection of declared value - The mere fact that the entire production of M/S SKFTIL is sold through M/s...

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...

Quick Updates: