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CESTAT, Chennai : Royalty Need Not be Included in Transaction Value if Not Paid to Foreign Supplier - (29 Apr 2022)

CUSTOMS

Customs, Excise & Service Tax Appellate Tribunal, Chennai has ruled that royalty need not be incorporated in transaction value if not paid to a foreign supplier.

Tags : CUSTOMS   EXCISE & SERVICE TAX APPELLATE TRIBUNAL   ROYALTY   FOREIGN SUPPLIER  

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