TMI BlogShared Premises and Services Don't Make Entities Related Parties Under Central Excise Act, 1944, Section 4(4)(c)/4(3)(b).Valuation - related party transaction - mere fact of sharing common premises and services of employees do not make the two entities related in terms of Section 4(4)(c)/4(3)(b) of Central Excise Act, 1944. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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