TMI BlogValuation - related person or not - the Private Limited Company is not a living person and partnership...Valuation - related person or not - the Private Limited Company is not a living person and partnership firm is consist on various partners - The appellants are not related person in terms of Section 4(3)(b)(ii) of the Central Excise Act, 1944. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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