https://www.taxtmi.com/highlights?id=68891 Valuation - related party transaction - The revenue’s concern in examining whether the parties were related might be justified; however, it could not have concluded that such relationship, as is contemplated by Section 4(4)(c) could have been inferred, without applying the proper test. - SC en-us Fri, 24 Mar 2023 09:34:30 +0530 Fri, 24 Mar 2023 09:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68891 Valuation - related party transaction - The revenue’s concern in examining whether the parties were related might be justified; however, it could not have concluded that such relationship, as is contemplated by Section 4(4)(c) could have been inferred, without applying the proper test. - SC Highlights Central Excise Fri, 24 Mar 2023 09:34:30 +0530 https://www.taxtmi.com/highlights?id=68891