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1. Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price...

2. Valuation - related party - Rule 9 of valuation rules clearly stipulates that if the goods are cleared to a person who is consuming the same, then the provisions of Rule...

3. CIRP proceedings - Financial Creditors - Related party - while the default rule under the first proviso to Section 21(2) is that only those financial creditors that are...

4. 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...

5. CIRP - discrimination of Related Party Financial or Operational Creditor - IBC treats related parties as a separate category for specified purposes, excluding from the...

6. Sale of mortgaged property for recovery of excise dues - Excise dues are not dues which arise out of land or building. Such liabilities could be in the form of property...

7. E-auction of assets corporate debtors - who can participate - Scope of the term related party / relative - The expressions ‘related party’ and ‘relative’ contained in...

8. Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

9. Validity of deed of assignment - Related Party - if the Assignor of a debt is a Related Party of the Corporate Debtor, as per the ratio laid down by the Hon'ble NCLAT,...

10. Inclusion of name of applicant in the CoC - related party or not - the Applicant is stepping into the shoes of the Assignor and thereby takes over the right of the...

11. 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...

12. Valuation - related party transaction - The revenue’s concern in examining whether the parties were related might be justified; however, it could not have concluded that...

13. 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...

14. Tripartite Agreement - scope of supply - developing dairying in the respective states - the supply cannot be treated as between the related parties. - Provisions of...

15. Penalty u/s 271AA - failure to make disclosures, as required u/s 92E - as to whether SPMCECL was a related party is an issue qua which there can possibly be more than...