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1. Valuation - interconnected undertakings - related party transaction - The finding that the two not being ‘interconnected’ with consequent exclusion from liability to...

2. Valuation - rejection of transaction value - Provision of rule 9 also suggests that merely because buyer is interconnected undertaking that alone is not sufficient for...

3. Valuation of goods - related party - inter-connected undertakings - They are inter-connected undertakings and hence are related in terms of Clause (i) of Explanation to...

4. Valuation - Rule 9/10(a) are not applicable to interconnected undertakings being related persons, therefore, the proceedings initiated against the appellants are not...

5. Valuation dispute – Related person - Mutual Interest in the business of each other - Interconnected undertaking - considering various aspects, decided in favor of assessee - AT

6. Valuation - Clearance to inter-connected undertakings - merely because the units are interconnected undertakings the same would not be a ground to reject the transaction...

7. Valuation - Interpretation of Statute - definition of related person under section 4 of Central Excise Act, 1944, read with definition of "interconnected undertakings"...

8. Valuation - undervaluation - “Polo” and “Vento” models of their car - related party transaction - interconnected undertakings - Mutuality of Interest - It is found that...

9. Valuation - related party transaction - The sale to or through an interconnected undertaking cannot be treated as sales made through related persons. Therefore, the...

10. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

11. Valuation - Related person - In terms of Sub-Clause (iii) of Section 4(3)(b) a person shall be deemed to be related if amongst them the buyer is a relative and...

12. Method of Valuation - Related party transaction - There is no allegation or evidence that JSPL and JPL are connected to the appellant in any of the other three ways....

13. Valuation - related party transaction - apart from the units being inter-connected undertakings there is nothing to show that the buyers and seller are related persons....

14. Valuation – joint venture – related parties - merely by holding 40% equity by the foreign company, Indian company cannot become a related person to the foreign company - AT

15. SSI Exemption - clubbing of turnover - interconnected undertakings - the criteria adopted in Section 4 of the Act for determining interconnected undertaking cannot be...