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Custom Valuation Rules: Transaction Value Raised Unjustifiably by 10% for Lump-Sum Royalty Payments u/r 10(1)(c.

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....The transaction value has been enhanced under Rule 10(1)(c) of the Custom Valuation Rules, 2007 which clearly deals with lumpsum payment of royalty. There is no justification for addition of 10% of the value of the declared value. - AT....

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