https://www.taxtmi.com/caselaws?id=72153 The Tribunal set aside the lower authorities' decision, remanding the case for reevaluation by the Assistant Collector to determine whether the distributors were related persons of the appellants and which prices should be used to establish the assessable value. The Assistant Collector was instructed to consider the nature of the relationship between the appellants and their distributors in accordance with Supreme Court precedents, emphasizing that the invoice price should not be influenced by relationships beyond those arising from the sale of goods. The case was to be resolved within six months due to its age. en-us Fri, 04 Oct 1985 00:00:00 +0530 Thu, 12 May 2011 16:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72153 The Tribunal set aside the lower authorities' decision, remanding the case for reevaluation by the Assistant Collector to determine whether the distributors were related persons of the appellants and which prices should be used to establish the assessable value. The Assistant Collector was instructed to consider the nature of the relationship between the appellants and their distributors in accordance with Supreme Court precedents, emphasizing that the invoice price should not be influenced by relationships beyond those arising from the sale of goods. The case was to be resolved within six months due to its age. Case-Laws Income Tax Fri, 04 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72153