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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Valuation - Related Person - Although a company, Partnership ...

Case Laws     Central Excise

June 20, 2018

Valuation - Related Person - Although a company, Partnership firm, Body Corporate, HUF, trust cannot be a relative of the others, but since the three companies in the present case are run/ managed by clause relatives, therefore the concept of “Related Person” of Clause of Section 4 (3)(b) is satisfied.

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