Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Valuation - inclusion of royalty charges in the assessable value - Royalty Charges is shown as Sales & Distribution overhead in the appellant’s books of account. This itself proves that the Royalty Charges is indeed included in the transaction value - Demand set aside.
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