Fully Agree with Abhisek.
Adding to the exmaple of Abhisek
Valuation shall be as per the Price charged by the Improter from Buyer but shall not inclue tha vale of Import even if sale price is lower than purchase price
Case- National Wire v. CCX
Page no- Bangr Book- 10.3
thanks for sharing
good info
Rahul Dang & Associates-Chartered Accountants
Pune
CA Inter
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