https://www.taxtmi.com/caselaws?id=332514 The Tribunal ruled in favor of the appellant, determining that the agreements for know-how license and technical assistance, and sale and purchase were independent and not linked. Despite being executed on the same day with common parties, there was no direct connection between the two agreements. The Tribunal emphasized the importance of analyzing specific terms to establish any link between transactions, clarifying the distinction between separate agreements and their implications on taxation and valuation. en-us Fri, 26 Aug 2016 00:00:00 +0530 Thu, 01 Feb 2018 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332514 The Tribunal ruled in favor of the appellant, determining that the agreements for know-how license and technical assistance, and sale and purchase were independent and not linked. Despite being executed on the same day with common parties, there was no direct connection between the two agreements. The Tribunal emphasized the importance of analyzing specific terms to establish any link between transactions, clarifying the distinction between separate agreements and their implications on taxation and valuation. Case-Laws Customs Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332514