TMI BlogHigh Court Orders Revenue to Accept Certified Copy of Tech Transfer Agreement u/s 63, Indian Evidence Act.Valuation - import of gods from related party - original copy of the agreement is not available - Non acceptance of the certified copy of the document, namely, Technology Transfer Agreement - Revenue directed to consider the certified copy as per Section 63 of the Indian Evidence Act - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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