Valuation - goods cleared to related buyers - Revenue’s ...
Revenue's Claim on 'Relative' for Juridical Persons Under Companies Act Section 2(41) Deemed Unfounded in Tax Law Context.
February 23, 2016
Case Laws Central Excise AT
Valuation - goods cleared to related buyers - Revenue’s assertion that a jurisdic person also can have a ‘relative’ in terms of Section 2(41) of the Companies Act is totally untenable - Revenue is mixing the concept of ‘related person’ with ‘relative’. - AT
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