Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Computation of short term capital gain - allowable...     TaxTMI    Assessment order passed u/s 153A - valid approval...     TaxTMI    Denial of benefit u/s 115BAA - while filing its...     TaxTMI    Unexplained Cash Credit u/s 68 - Authenticity of...     TaxTMI    Cancellation of registration of petitioner - appeal...     TaxTMI    Interest and penalty liability - Petitioner...     TaxTMI    Denial of benefit u/s 115BAA of reduced rate of tax...     TaxTMI    Validity of reopening of assessment u/s 147 -...     TaxTMI    Penalty proceedings u/s 270A - under reporting of...     TaxTMI    Validity of assessment orders - The High court...     TaxTMI    Calculation of Tax Liability based on subsequent...     TaxTMI    Ex-parte order - Quantification of Liability -...     TaxTMI    Levy of penalty - the e-way bill had expired one...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Valuation - related parties - technical knowhow fee is for ...

Customs

December 24, 2015

Valuation - related parties - technical knowhow fee is for design, drawing and technical information provided to appellant by overseas supplier for setting up of "Instant Coffee" plant which is purely a post-importation activity - value cannot be enhanced - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

  2. Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

  3. Nature of expenses on Technical know-how fee - such technical know-how was used for the purpose of manufacturing the existing items - held as revenue expenditure - HC

  4. TDS u/s 195 - P.E. in India - The payments made by assessee to Gensler-USA were merely for project specific drawings & designs without transfer of technology or know-how...

  5. Payment to overseas institution as fees for awarding the degrees, supplying books and course material – There is no transfer of any technical know-how or technical...

  6. Royalty & lump sum fee – The payment of lump sum fees for the technical know-how and the royalty is allowable as revenue expenditure - AT

  7. Scientific and Technical Consultancy Charges - assistance provided to Joint Venture partner including procurement/ purchase of moulds, machineries, drawings, designs etc....

  8. Travel expenses claimed as a deduction from the technical know-how fees - claim prohibited by Section 115A(3) - specifically prohibited expenses cannot be allowed.

  9. TPA - since there is uncertainty involved in collection of the technical knowhow fees from the PTFSI due to its bad financial condition, the assessee has rightly not...

  10. 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...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
N: Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20....
H: Scope of SCN - impugned order proceeds on a completely different basis...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H: Determination of time limit for filing of Appeal before the Appellate ...
H: Violation of principles of natural justice -cryptic order - Considerin...
H: Extinguishment of liability as per order of NCLT - challenge to order ...
H: Garnishee order - long delay of about more than a year in filing these...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
H: Exemption supply or not - services of leasing of the land for industri...
H: Classification of service - Supply of services including transportatio...
H: Classification of goods - paper cups - The Authority determined that d...
H: Supply of Goods or services - Sale of Demo Cars - Reimbursement of Los...
H: Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo ca...
H: Taxable supply or not - Entry fee collected from the visitors/ devotee...
H: Retrospective cancellation of GST registration - The show cause notice...
H: Stay of demand - The High Court acknowledged that the grant of stay is...
H: Revision u/s 263 - scrutiny assessment was completed on the return of ...
H: Levy of penalty u/s 271C - Period of limitation - Failure to deduct TD...
A: Navigating the MSME Terrain: Insights from a Consultant's Perspect...
A: How to Decode the Form 16A Password for TDS on Non-Salary Income
A: SEZ units furnishing LUT are not required to pay GST on RCM for servic...
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT
F: Section 17(2) Rule 42
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
A: APPOINTMENT OF INDEPENDENT DIRECTOR OVER 75 YEARS OF AGE
A: RECENT DEVELOPMENTS IN GST
A: Section 115BBE is prospective held by the Supreme Court
A: A Guide for Types Of Leaves and Law policies for Employees in India