https://www.taxtmi.com/caselaws?id=95312 The judgment focuses on determining related persons between appellant assessees and their Sole Selling Agent for assessing goods' value. The Commissioner concluded they were related, with payments to the agent being commissions. The appeal challenges this decision, emphasizing the need to consider all facets of the relationship and apply relevant case law comprehensively. The judgment allows the appeal, indicating a favorable outcome for the appellant assessees. en-us Thu, 07 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 11:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95312 The judgment focuses on determining related persons between appellant assessees and their Sole Selling Agent for assessing goods' value. The Commissioner concluded they were related, with payments to the agent being commissions. The appeal challenges this decision, emphasizing the need to consider all facets of the relationship and apply relevant case law comprehensively. The judgment allows the appeal, indicating a favorable outcome for the appellant assessees. Case-Laws Central Excise Thu, 07 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95312