Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Valuation - rejection of transaction value - although the supplier and the respondent were ‘related persons’ for the purpose of Customs Valuation Rules but the relationship between them had not influenced the price - declared value accepted as the transaction value.
Valuation - rejection of transaction value - although the supplier and the respondent were ‘related persons’ for the purpose of Customs Valuation Rules but the relationship between them had not influenced the price - declared value accepted as the transaction value.
Note: It is a system-generated summary and is for quick reference only.