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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>The Supreme Court dismissed the appeal in the case with citation 2009 (9) TMI 941 - SC.</h1> The Supreme Court dismissed the appeal in the case with citation 2009 (9) TMI 941 - SC. - 2010 (256) E.L.T. A19 (SC) Valuation - related person - the decision in the case of MODI SENATOR (I) PVT. LTD. Versus CC. (IMPORTS & GENERAL), NEW DELHI [2009 (3) TMI 808 - CESTAT, NEW DELHI] contested, where it was held that mere holding of shares by one party with proportional nominee Directors in the other company is not amounting to relationship to disqualify the transaction price - Held that: - the decision in the above case upheld - appeal dismissed - decided against Revenue. The Supreme Court dismissed the appeal in the case with citation 2009 (9) TMI 941 - SC. Justices S.H. Kapadia and Aftab Alam were presiding.

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