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Nature of business relationship

Rule 51A - Rule - AUTHORISED REPRESENTATIVES - Income Tax - Rule 51A - 1[51A. .- For the purposes of sub-clause (viii) of Explanation below sub-section (2) of section 288, the term business relationship shall be construed as any transaction entered i .....

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ules or the regulations made under those Acts; (ii) commercial transactions which are in the ordinary course of business of the company at arm s length price - like sale of products or services to the auditor, as customer, in the ordinary course of b .....

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