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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Transaction value acceptance can be upheld if inclusions are examined and related-party pricing is not influenced.</h1> The declared transaction value may be accepted after assessing and accounting for the inclusions specified by the valuation framework; it can be accepted between related parties only if the relationship did not influence the price, otherwise adjustments are required.

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