The issue was whether transportation and insurance charges should be excluded from assessable value. The Tribunal held they must be included since delivery occurred at the buyer’s premises, making ...
Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Samantha (Sam) Silberstein, CFP®, CSLP®, EA, is an experienced financial consultant. She has ...
The Tribunal held that relationship alone is insufficient to reject transaction value without proof of price influence. It ruled that absence of such evidence invalidates demand and ...
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