Home Highlights February 2017 Year 2017 This

You may also like:

1. Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

2. 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...

3. Valuation of import goods - Inclusion of License fees and royalty - licence fee and royalty paid by the appellants to their collaborator M/s. SGV, France, would not be...

4. Assessable value - Royalties/licence fees were to be paid to the foreign supplier of the equipments - For application of Rule 9(1)(e) there had to be a finding that...

5. Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the...

6. Disallowance of excessive licence fee paid to M/s Uflex Ltd. - increase of the license fee from ₹ 50 Lac per month to ₹ 2 Crore per month - the issue of...

7. Reversal of Input tax Credit - on purchase of R.E.P. license - the assessee-dealer had purchased import license from another person after paying the taxes as was...

8. GST on license fee charged by the States for grant of Liquor licences to vendors

9. 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...

10. Nature of expenses - apportioning the licence fee as partly revenue and partly capital - variable licence fee paid by the assessees under the New Telecom Policy, 1999 -...

11. Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes...

12. Confiscation - import of restricted item without required license - When the goods enter into territorial water of India that is the stage of completion of import into...

13. 100% EOU - Absolute Confiscation - import of restricted item - R-22 Gas - Import shall be governed by the valid license existing at the time of import of goods,...

14. Licensing of import of Marble Blocks - The Notification not only provides for the scheme of licensing but allows the license to be issued subject to actual user...

15. Royalty and license fee exempted from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value...