Valuation - related party transaction - respondent has furnished ...
Case Laws Customs
March 26, 2021
Valuation - related party transaction - respondent has furnished the Impugned Investigation Report concluding that the petitioner’s relationship with its group companies has influenced the declared prices - Since the personal hearing was held by different officer and Investigative Report is filed by another officer, the same is quashed, matter remanded back. - HC
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