Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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 allowed the appeals, stating that the royalty payments related to the licensed products could not be added to the transaction value of imported goods as they did not satisfy the conditions laid out in the Customs Valuation Rules, 2007. Similarly, it held that advertisement expenses were post-import activities and should not be included in the transaction value. The Tribunal emphasized the absence of a direct relationship between the appellant and suppliers under the related persons' definition, affecting the valuation of imported goods.
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 allowed the appeals, stating that the royalty payments related to the licensed products could not be added to the transaction value of imported goods as they did not satisfy the conditions laid out in the Customs Valuation Rules, 2007. Similarly, it held that advertisement expenses were post-import activities and should not be included in the transaction value. The Tribunal emphasized the absence of a direct relationship between the appellant and suppliers under the related persons' definition, affecting the valuation of imported goods.
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