Supreme Court: Related party status of Shaw Wallace and Detergents India doesn't imply tax evasion. No misconduct found.

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....Valuation - normal price - Related person / party - That Shaw Wallace and Detergents India Limited are “related persons” is made out by their holding/subsidiary relationship. However, from this, it does not follow that there is any arrangement of tax avoidance or tax evasion on the facts of this case - SC....