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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Valuation of goods - related person - mutuality of interest - No ...

Central Excise

August 3, 2015

Valuation of goods - related person - mutuality of interest - No doubt, the two buyers had given ₹ 85.66 crores interest free loan to the assessee. However, that by itself may not be a reason to hold them as related persons within the meaning of Section 4(4)(c) of the Act - SC

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