Valuation - related party transaction - directors are members of ...

Directors' HUF status irrelevant in valuation; focus on assessee-buyer relationship as per statute.

May 8, 2019

Case Laws Central Excise AT

Valuation - related party transaction - directors are members of Hindu Undivided Family (HUF) - The relationship of directors has no relevance whatsoever - The statute requires that the assessee and buyers should be related and not that the directors of the two entities should be related.

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Valuation - related party transaction - directors are members of ...

Directors' HUF status irrelevant in valuation; focus on assessee-buyer relationship as per statute.

May 8, 2019

Case Laws Central Excise AT

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