Related person determination: require concrete evidence of mutuality of interest before treating manufacturer and brand owner as related. Determination of related persons under Section 4 requires proof of mutuality of interest beyond mere brand affiliation. Investigative evidence may include free provision of machines, technical know how, design, free or suppressed raw materials, or an abnormally large price differential inconsistent with ordinary dealer margins. The Board directs field formations to carry out thorough investigations and establish such indicia of control or economic dependence before treating a manufacturer and brand name owner as related persons for valuation.
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.
Related person determination: require concrete evidence of mutuality of interest before treating manufacturer and brand owner as related.
Determination of related persons under Section 4 requires proof of mutuality of interest beyond mere brand affiliation. Investigative evidence may include free provision of machines, technical know how, design, free or suppressed raw materials, or an abnormally large price differential inconsistent with ordinary dealer margins. The Board directs field formations to carry out thorough investigations and establish such indicia of control or economic dependence before treating a manufacturer and brand name owner as related persons for valuation.
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