Extended Limitation Period Inapplicable When Tribunal Disagrees on License Fee Inclusion, Requires Third Member Reference.

Extended Limitation Period Inapplicable When Tribunal Disagrees on License Fee Inclusion, Requires Third Member Reference. https://www.taxtmi.com/highlights?id=28172 Invokation of extended period of limitation - It is well settled that when at the level of Tribunal there was difference of opinion regarding includibility of the licence fee in the assessable value necessitating the reference to a 3rd Member, the extended period is not invocable - AT en-us Tue, 29 Mar 2016 13:52:38 +0530 Tue, 29 Mar 2016 13:52:38 +0530 TaxTMI RSS Generator Extended Limitation Period Inapplicable When Tribunal Disagrees on License Fee Inclusion, Requires Third Member Reference. https://www.taxtmi.com/highlights?id=28172 Invokation of extended period of limitation - It is well settled that when at the level of Tribunal there was difference of opinion regarding includibility of the licence fee in the assessable value necessitating the reference to a 3rd Member, the extended period is not invocable - AT Highlights Customs Tue, 29 Mar 2016 13:52:38 +0530 https://www.taxtmi.com/highlights?id=28172