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Court Finds No Evidence of Market Price Manipulation in Bagasse Sale, No Additional Tax Imposed.

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Full Text of the Document

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....Sale of baggasses at lower rate than market rate to tis sister concern - No material to record finding that market price of baggasse was ₹ 18/- throughout the year - it cannot be said that the agreement was not genuine or that price was fixed to suppress the turn over of sale and the resultant profits - no addition - HC....

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