Valuation - related person - Rejection of transaction value at ...
Transaction Value Rejected; NIDB Data Not Mandatory, Lacks Evidence for Officer's Doubt Under Relevant Rules.
October 24, 2018
Case Laws Customs AT
Valuation - related person - Rejection of transaction value at the time of reviewing order - Since, NIDB data is not a mandatory requisite under the Rules, the same cannot be held to be a cogent evidence proving the reasonable doubt of the assessing officer.
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