Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Valuation - related person - The price charged by the trading ...

Central Excise

October 19, 2016

Valuation - related person - The price charged by the trading company includes various services charges, their profit and cost alongwith machines, in that circumstance, it cannot be said that the price of trading company is the influenced price of the goods sold by the appellant - AT

View Source

 


 

You may also like:

  1. Valuation - re-trading charges - Section 67 does not include the cost of parts or other material, if any, sold to the customer during the course of providing maintenance...

  2. 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...

  3. Free after sale service - valuation - the PDI and free after sales services charges can be included in the transaction value only when they are charged by the assessee...

  4. Valuation - reimbursement of expenses on actual basis - the charges collected by them towards electricity and water, are not to be included in the taxable value for...

  5. Feng Sui Consultancy charges - nature of expenses - charges related to the layout and location of the various items of its assets - allowed as revenue expenditure - AT

  6. Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

  7. Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax...

  8. Valuation - works contract - profit earned by the Contractor to the extent it is relatable to supply of labour and service + profit attributable to labour and like...

  9. Tax liability on packing charges - when charges on packing also was included in the Cement Control Order as part of the sale price, the question of deduction did not arise - HC

  10. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

 

Quick Updates:Latest Updates