https://www.taxtmi.com/highlights?id=28154 Valuation - inclusion of royalty paid to parent concern - agreement does not talk about or restrict the appellant to purchase or procure raw materials only from the parent concern - in absence of any such evidence, the loading of the value of by the amount of royalty paid by the appellant is not in consonance with the law settled by the higher judicial fora. - AT en-us Mon, 28 Mar 2016 13:47:27 +0530 Mon, 28 Mar 2016 13:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28154 Valuation - inclusion of royalty paid to parent concern - agreement does not talk about or restrict the appellant to purchase or procure raw materials only from the parent concern - in absence of any such evidence, the loading of the value of by the amount of royalty paid by the appellant is not in consonance with the law settled by the higher judicial fora. - AT Highlights Customs Mon, 28 Mar 2016 13:47:27 +0530 https://www.taxtmi.com/highlights?id=28154