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 January 2017 Year 2017 This

Valuation - related party transactions - Rule 9 is applicable ...

Central Excise

January 27, 2017

Valuation - related party transactions - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is not the case here as appellants are clearing the goods to independent buyers as well as related person. - AT

View Source

 


 

You may also like:

  1. Excise – sale through related parties, valuation provisions applicable – tribunal order reversed by SC

  2. Valuation - related party transaction - The transaction of ₹ 5 lakhs as loan on payment of interest cannot be the reason for holding partnership and private...

  3. Valuation - Rule 9/10(a) are not applicable to interconnected undertakings being related persons, therefore, the proceedings initiated against the appellants are not...

  4. Valuation - related party - Rule 9 of valuation rules clearly stipulates that if the goods are cleared to a person who is consuming the same, then the provisions of Rule...

  5. Valuation - interconnected undertakings - related party transaction - The finding that the two not being ‘interconnected’ with consequent exclusion from liability to...

  6. Valuation - related party transaction - know how agreement - it was considered that royalty is not the condition of sale of the imported goods, royalty not included - AT

  7. Valuation of goods - related parties / inter-connected undertaking - import price agreed between one OMC and another based on the MOU reached between them can be...

  8. Valuation - undervaluation - “Polo” and “Vento” models of their car - related party transaction - interconnected undertakings - Mutuality of Interest - It is found that...

  9. 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...

  10. Valuation - ball or roller bearing - related party transaction - rejection of declared value - The mere fact that the entire production of M/S SKFTIL is sold through M/s...

 

Quick Updates:Latest Updates