Valuation - the amount paid for technical know-how fee and the ...

Case Laws Customs

February 18, 2017

Valuation - the amount paid for technical know-how fee and the royalty charges are not to be included in the assessable value of the imported goods, if such payment is for the goods to be manufactured out of the technical know-how, which is transferred by an agreement - AT

View Source

← Previous Next →

Valuation - the amount paid for technical know-how fee and the ...

Case Laws Customs

February 18, 2017

You may also like:

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...

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...

Royalty of 1.75% paid on yeast manufactured in India and sold using technical knowhow provided by foreign supplier is not includable in value of imported yeast culture...

Royalty & lump sum fee – The payment of lump sum fees for the technical know-how and the royalty is allowable as revenue expenditure - AT

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

Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the...

Valuation - technical know-how fee - royalty fee - There is no evidence that the burden of royalty is to be borne by the appellants. Same is therefore not includible in...

Valuation of goods - Whether the pre-delivery inspection charges and after sales service charges are to be included in the assessable value - PDI charges and free ASS...

Valuation - inclusions - whether value of depreciation on technical know-how and the royalty paid to Directors of the assessee have to be included in the assessable...

Valuation - inclusion of royalty charges in the assessable value - Royalty Charges is shown as Sales & Distribution overhead in the appellant’s books of account. This...

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...

The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

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...

Royalty/ Fees for Technical Services - Receipt of Business Support Charges - the receipt of business support charge is not taxable as fees for technical services/royalty...

Valuation -transaction charges collected by the appellant and paid to the NSE cannot be included in the assessable value since said charges cannot be equated to...

Quick Updates: