Valuation - inclusion of technical know - the original authority ...

Case Laws Customs

June 6, 2019

Valuation - inclusion of technical know - the original authority finds that 15% of marks up are added to cover the expenses and profit margin and therefore the relation has not influenced the prices hence there is no justification for inclusion of royalty and technical know-how in the assessable value of the imported products

View Source

← Previous Next →

Valuation - inclusion of technical know - the original authority ...

Case Laws Customs

June 6, 2019

You may also like:

TP Adjustment - Technical know-how fees paid by Appellant to its Associated Enterprise - For the year under consideration (AY 204-15), we notice that TPO has applied...

Addition towards professional fees for valuation of know-how u/s 37(1) - the expenditure is not incurred for the acquisition of know-how; it is incurred only for the...

Valuation of imported goods - related persons - Subvention payments by a parent company to its loss making subsidiary - We find that original authority had given...

By virtue of the present notification, i. 15/2012-Customs (ADD) dated 05-03-2012, the validity date of the earlier notification no.15/2007-Customs dated 20 February,...

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...

Disallowance of royalty - capital OR revenue expenditure - The ownership/ proprietary rights in the technical know-how continue to vest in lithe censor and the assessee...

Nature of expenses on Technical know-how fee - such technical know-how was used for the purpose of manufacturing the existing items - held as revenue expenditure - HC

Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT

Valuation of service - contract for construction of road to the applicant by NHAI - time of supply - the escalated value shall be added to the original value of the...

Income deemed to accrue or arise in India - receipts of subscription fees - The ITAT had found that it did not involve the transfer of copyright or the provision of...

Valuation - Inclusion of value of technical know how fees - all these services are post-importation and, therefore, could not be added to the value of the goods imported. - SC

Inclusion of Excise Duty in valuation of closing stock - AO was right in adding the excise duty in the valuation of the closing stock - HC

CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents...

TDS u/s 195 - the Singapore company as a Consultant has made available to the assessee company technical knowledge in the form of expertise in the operation of its...

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...

Quick Updates: