https://www.taxtmi.com/caselaws?id=306529 Royalty paid for technical know-how was examined for inclusion in the transaction value of goods sold to unrelated buyers on a principal-to-principal basis. The analysis applied Section 4 valuation principles and noted that the issue had already been decided on identical facts in the assessee's own earlier case. Because royalty was reflected as sales and distribution overheads in the cost audit material and formed part of the overall transaction value, no separate addition or reworking of expenses was warranted. The demand was therefore not sustainable, the impugned order was set aside, and the appeal was allowed. en-us Thu, 18 Mar 2021 00:00:00 +0530 Tue, 07 Feb 2023 10:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306529 Royalty paid for technical know-how was examined for inclusion in the transaction value of goods sold to unrelated buyers on a principal-to-principal basis. The analysis applied Section 4 valuation principles and noted that the issue had already been decided on identical facts in the assessee's own earlier case. Because royalty was reflected as sales and distribution overheads in the cost audit material and formed part of the overall transaction value, no separate addition or reworking of expenses was warranted. The demand was therefore not sustainable, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306529