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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Valuation - related party transaction - Pfizer is merely a ...


Pfizer Deemed Sole Service Provider, Not Related Party; No Evidence of Mutual Interest in Valuation Case.

May 22, 2017

Case Laws     Central Excise     AT

Valuation - related party transaction - Pfizer is merely a service provider to the appellant - In the absence of any proof of mutuality of interest, it cannot be said that the parties are related - AT

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