Valuation - includibility - notional interest - whether the ...

Case Laws Central Excise

March 22, 2018

Valuation - includibility - notional interest - whether the notional interest on the advance deposit collected by the appellant against the supply of goods is includible in the assessable value of the final product or otherwise? - Held no - AT

View Source

← Previous Next →

Valuation - includibility - notional interest - whether the ...

Case Laws Central Excise

March 22, 2018

You may also like:

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

Valuation - inclusion of notional interest on advances received - they did not extend this cash discount to those dealers who are not making advance payment - additions...

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...

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...

Taxability of Notional interest - Deposit/advance made to certain parties - The availability of interest free funds in the hands of assessee by way of Capital Account is...

Valuation of Rental Income - GST - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - All taxes levied...

Valuation - includibility - amount collected as Interest free Maintenance Security as a deposit - The amount collected as deposit was merely a security and not an...

Additions made on notional interest on loans & advances - AO has completely erred in imputing notional interest on loans & advances. As the argument of the assessee that...

TP adjustment - notional interest - short term advances made by the assessee to its associated enterprises - The assessee being unable to establish with evidence the...

Valuation - interest free security deposit - the amounts cannot be included in the consideration as long as the same remains interest free advance to be returned to...

Demand of Service Tax - notional interest towards security deposit taken by the appellant against the rental property - service tax could not have been levied on the...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

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...

Deemed income u/s 69B - notional interest as income on loan/advances to sister concern - Since there is no specific provision in the Income Tax Act for bringing to tax...

Accrual of income - Addition of notional interest @ 10 % on deposit made - interest having neither been accrued to the assessee (as per specific terms of the Agreement...

Quick Updates: