Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Valuation - clearance of pipes - inter-connected undertakings - arms length price - Rule 10 (a) would apply only if such clause is specified in the Show Cause Notice under which the alleged relationship fitted.