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
Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - inclusion of notional interest - The respondent paid ...

Case Laws     Central Excise

February 25, 2017

Valuation - inclusion of notional interest - The respondent paid the duty on the sale price of M/s. MFIL, which includes all the expenditure and profits of respondent as well as of M/s. MFIL. Therefore in such situation nothing left to be further included in the sale value - AT

View Source

 


 

You may also like:

  1. Valuation - maintenance services - inclusion of notional interest on ‘maintenance refundable security deposit’ in assessable value - There is no justification for...

  2. Valuation - Inclusion of Mandi Fees/ Mandi Shulk into the Sale Price for calculation of VAT - The expression ‘any other duty or tax’, is clearly broad enough to include...

  3. Valuation - benefit of cum-duty - The abatement of duties and tax to qualify the ‘normal price’ in the Central Excise Act, 1944, as well as in the rules framed for...

  4. Transfer Pricing Adjustment - Adjustment on account of notional interest on the receivables - when the assessee is having their own funds and not paying interest on any...

  5. The appellant provided sufficient evidence regarding the value and there was no dispute that the appellant had paid anything over and above the declared value while...

  6. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

  7. Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

  8. Valuation - interface quantity of adopting assessable value of SKO (non Public Distribution System (PDS) at the prevalent rate - As regards MS and HSD, the duty was paid...

  9. Evasion of Anti-Dumping Duty - import of melamine - rejection of assessable value declared by the Appellant - while there was scope for addition of notional charges in...

  10. Valuation - Job-Work - inclusion of notional interest on advances in assessable value - Rule 6 of the Valuation Rules 2000 - demand confirmed invoking extended period of...

  11. Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

  12. Valuation - stock transfers to depots at the prices prevalent on such date at the depots - depot sale price known prior to removal on which duty was paid - On subsequent...

  13. Renting of Immovable Property Service - notional interest accruing on the lumpsum amounts received - There is no justification for inclusion of the notional interest in...

  14. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

  15. Assessment of notional interest on loans - loan has been granted by the assessee to its sister concern - As per the provisions of Sec. 36(1)(iii) AO could have...

 

Quick Updates:Latest Updates