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3 results for “transfer pricing”+ Section 2(24)(vi)clear

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WIPRO LTD. vs. ASST. COLLECTOR OF CUSTOMS

The appeals are allowed in the aforesaid terms with no order as to

C.A. No.-009766-009775 - 2003Supreme Court16 Apr 2015
Section 14Section 14(1)Section 156Section 22

vi) arbitrary or fictitious values.” 7) Once the transaction value is arrived at by applying the formula applicable in a given case in terms of aforesaid provision, Civil Appeal No(s). 9766-9775 of 2003 Page 6 of 37 Page 7 JUDGMENT exercise is still incomplete. Adjustments to this value are still to be made in accordance with the provision

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court
20 Aug 2015

vi) cannot, however, be excluded. The position of a contractor in relation to a transfer of property in goods in the execution of a works contract is not different from that of a dealer in goods who is liable to pay sales tax on the sale price charged by him from the customer for the goods sold. The said price

M/S. COAL HANDLERS PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, KOLKATA

The appeals are allowed and

C.A. No.-007215-007215 - 2004Supreme Court05 May 2015
Section 65Section 65(25)Section 65(48)(j)Section 69

24, 2004 by observing that the matter is covered by its own judgment in the case of M/s. Prabhat Zarda Factory (India) Ltd. v. Commissioner of Central Excise, Patna1. The Tribunal has noted in this behalf that in the said case the Bench of the Tribunal had considered the definition of C&F Agent and has held that such definition