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    <title>Revenue&#039;s Claim on &#039;Relative&#039; for Juridical Persons Under Companies Act Section 2(41) Deemed Unfounded in Tax Law Context.</title>
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    <description>Valuation - goods cleared to related buyers - Revenue’s assertion that a jurisdic person also can have a ‘relative’ in terms of Section 2(41) of the Companies Act is totally untenable - Revenue is mixing the concept of ‘related person’ with ‘relative’. - AT</description>
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