Valuation - Related Person - Although a company, Partnership ...
Central Excise
June 20, 2018
Valuation - Related Person - Although a company, Partnership firm, Body Corporate, HUF, trust cannot be a relative of the others, but since the three companies in the present case are run/ managed by clause relatives, therefore the concept of “Related Person” of Clause of Section 4 (3)(b) is satisfied.
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