https://www.taxtmi.com/circulars?id=6732 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. en-us Wed, 20 Sep 1989 00:00:00 +0530 Mon, 06 Jul 2009 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6732 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. Circulars Central Excise Wed, 20 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6732