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2011 (3) TMI 935 - CESTAT, MUMBAIRelated party - valuation - Duty on the assessable value after deduction of trade discount and cash discount to a relative or an associate concern as per Form 3CD of Income Tax not given to other customers is correct or not. - Held that:- The prices to all other customers being the same and having charged the same from two entities alleged to be related persons, there cannot be a case of short levy or undervaluation. Since the price charged remained the same, the question of the specific purchasers is related or not, does not arise. Decided in favour of Assessee.
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