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2010 (4) TMI 672 - CESTAT, AHMEDABADValuation – related person – mutuality of interest -know-how obtained from holding and right to manufacture the product and sold whole of the product to a subsidiary - received technical know-how free of cost - both the parties prevented any competition between them and ensured that the price at which they sell would give them a margin which is sufficient according to their expectation – Held that: - two parties to the transactions are required to be treated as related persons
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