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 April 2019 Year 2019 This

Valuation - related party transaction - inter-connected ...

Central Excise

April 30, 2019

Valuation - related party transaction - inter-connected undertakings - Once law falsifies the liability of appellant in given circumstances, mere mention by appellant in its record that too in balance sheet only will not create any liability.

View Source

 


 

You may also like:

  1. 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...

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

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

  4. Valuation of goods - related party - inter-connected undertakings - They are inter-connected undertakings and hence are related in terms of Clause (i) of Explanation to...

  5. 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

  6. 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...

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

  8. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

  9. Valuation – joint venture – related parties - merely by holding 40% equity by the foreign company, Indian company cannot become a related person to the foreign company - AT

  10. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

 

Quick Updates:Latest Updates