Invokation of extended period of limitation - It is well ...
Extended Limitation Period Inapplicable When Tribunal Disagrees on License Fee Inclusion, Requires Third Member Reference.
March 29, 2016
Case Laws Customs AT
Invokation of extended period of limitation - It is well settled that when at the level of Tribunal there was difference of opinion regarding includibility of the licence fee in the assessable value necessitating the reference to a 3rd Member, the extended period is not invocable - AT
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