Valuation - related party transaction - The revenue’s concern in ...

Revenue's Concerns on Party Relationship Examined; Section 4(4)(c) Test Required for Conclusion.

March 24, 2023

Case Laws Central Excise SC

Valuation - related party transaction - The revenue’s concern in examining whether the parties were related might be justified; however, it could not have concluded that such relationship, as is contemplated by Section 4(4)(c) could have been inferred, without applying the proper test. - SC

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Valuation - related party transaction - The revenue’s concern in ...

Revenue's Concerns on Party Relationship Examined; Section 4(4)(c) Test Required for Conclusion.

March 24, 2023

Case Laws Central Excise SC

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