Home / 
Supreme Court: CESTAT Can't Use Cost-Plus Method for Valuation in Below-Cost Sales with Related Parties, Ensures Fair Practices.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Valuation - best judgment assessment - related person - where arm's length sales are made at well below cost, CESTAT is not justified in adopting cost plus method - SC....