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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Valuation - related party transaction - The sale to or through ...

Central Excise

March 10, 2017

Valuation - related party transaction - The sale to or through an interconnected undertaking cannot be treated as sales made through related persons. Therefore, the entire foundation of allegation stands demolished - the fact being a common Director do not establish the mutuality of interest - AT

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