Valuation - related party transaction - rule 4 will lead to a ...

Case Laws Central Excise

February 27, 2017

Valuation - related party transaction - rule 4 will lead to a determination of value which will be more consistent and in accordance with the parent statutory provisions of Section 4 of the Central Excise Act, 1944 - AT

View Source

← Previous Next →

Valuation - related party transaction - rule 4 will lead to a ...

Case Laws Central Excise

February 27, 2017

You may also like:

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...

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

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

The circular addresses the valuation of imported services from a related person when the recipient is eligible for full input tax credit. It clarifies that where no...

Addition u/s. 40A(2)(b) - payment made for getting sales lead from related party - neither furnish details of such sales leads nor details of business actually generated...

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...

Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...

Dispute regarding valuation of imported goods under Customs Valuation Rules. Related parties involved, 10% loading applied to transaction value earlier. New Customs...

Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

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 - undervaluation - “Polo” and “Vento” models of their car - related party transaction - interconnected undertakings - Mutuality of Interest - It is found that...

Resolution Process - determination of liquidation value - The liquidation value fixed by the Valuers cannot be ignored in the resolution process. It is true that CoC on...

This trade circular clarifies various issues related to taxability and valuation of supply of services involving corporate guarantees provided between related persons....

Quick Updates: