TMI BlogValuation – By consenting to enhancement of value and thereby foregoing need for SCN, appellant made it...Valuation – By consenting to enhancement of value and thereby foregoing need for SCN, appellant made it unnecessary for Revenue to establish valuation any further as consented value in effect becomes declared transaction value requiring no further investigation or justification and as such violation of principles of natural justice cannot be alleged - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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