TMI BlogValuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - ...Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - there is no stipulation or condition as to where from or from whom the appellant has to procure the raw materials for the manufacture of the goods - royalty not includible - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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