Valuation - Related person - only holding of share of 50% and ...

Case Laws Central Excise

August 8, 2015

Valuation - Related person - only holding of share of 50% and selling of entire production by the appellants to M/s ITL is not enough to prove the mutuality of interest in the business of each other - AT

View Source

← Previous Next →

Valuation - Related person - only holding of share of 50% and ...

Case Laws Central Excise

August 8, 2015

You may also like:

Related persons – assessable value – Merely because ice cream was manufactured using brand name acquired by HLL and entire product was sold to BILIL/HLL, that did not...

Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

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 - enhancement of 20% of declared value - related party transaction - merely because Foreign and Indian company having 50-50 percent equity in the Indian entity....

Duty demand - Valuation of goods - Related person - deduction of these trade discounts offered to dealer being a group company selling entire production of the assessee...

Valuation - Scope of the SCN - Since the entire foundation of the show cause notice is based on the wrong notion that the washery is a “related person” of the appellant,...

Valuation - related party transactions - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is...

Classification of services - Banking and Other Financial Services - They have not been guiding or suggesting any course of action to his customers. The appellant neither...

Valuation - sale thorough related persons – Rule 9 of Valuation Rules may not be applicable in this case in view of the fact that the entire quantity manufactured is...

Valuation - import of goods - when any person directly or indirectly holds/owns 5% or more of the shares of both the companies then such concerns will be treated as...

Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

Consideration for the services - Valuation - Mining services - whether entitlement towards “Cost Petroleum” under the “Production Sharing Contract” can be treated as...

Allowability of expenses u/s 48 - expenses incurred in IPO - assessee being major shareholder sold his 50% holding agreed to share cost of IPO though there was no...

Valuation- inter-connected undertaking - related parties or not - applicability of doctrine of mutuality of interest - The fact that Appellant 1 and Appellant 2 were not...

TP Adjustment - Fair market value of share of ECL representing the ALP - the DCF Method could not be adopted in the facts and circumstances of the present case as the...

Quick Updates: