Valuation - if it is found that the royalty payment shown in the Books of Account is not related to the...

Valuation - if it is found that the royalty payment shown in the Books of Account is not related to the present transaction and related to some other transaction, the same cannot be relevant for the valuation in the present case. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X