Sale through related person being interconnected undertaking

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Full Text of the Document

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....ue of such goods shall be determined in the following manner, namely:- ] (a) If the undertakings are so connected that they are also related in terms of sub-clause (ii) or (iii) or (iv) of clause (b) of sub-section (3) of Section 4 of the Act or the buyer is a holding company or subsidiary company of the assessee, then the value shall be detemined in the manner prescribed in rule 9. Explanat....