Search Results for Tag : transaction value

News

SC: Prices under MoU for Inter-Supply of Petroleum Products Don’t Constitute ‘Transaction Value’(22.01.2025)

Supreme Court has held that prices under MoU for inter-supply of petroleum products do not constitute ‘transactional value’ and shall be exempted from.....

Tags : Supreme Court, Petroleum Products, Transaction Value

Judgments

Transactions valued below minimum circle rate to be registered(23.12.2015)

The Delhi High Court disposed of petitions against a government order purporting to take away the Registering Officer’s discretion to register propert.....

Tags : Stamp act, minimum circle value, transaction value

Difference between sales tax charged and NPV paid not includible as transaction value(06.10.2015)

Distinguishing three judgments of the Supreme Court that the difference between amounts collected by Assessee from its customers as sales tax and the .....

Tags : excise, sales tax, net present value, transaction value