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2017 (1) TMI 529 - CESTAT NEW DELHIValuation - rejection of transaction value - Held that: - In the light of the decision of the Supreme Court in Eicher Tractors Ltd. [2000 (11) TMI 139 - SUPREME COURT OF INDIA] case, NIDB is not a valid basis for rejecting the transaction value - appeal dismissed - decided against Revenue.
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