Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Transaction Value under Section 15(1) Valid if Section 15(2) Inclusions Verified; Relationship Must Not Affect Pricing.</h1> The transaction value declared under section 15(1) can be accepted after verifying the inclusions specified in section 15(2). Additionally, the transaction value is acceptable even if the supplier and recipient are related, as long as the relationship has not affected the pricing.