Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Valuation - related party transaction - directors are members of Hindu Undivided Family (HUF) - The relationship of directors has no relevance whatsoever - The statute requires that the assessee and buyers should be related and not that the directors of the two entities should be related.
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