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Valuation of Interconnected Undertakings u/s 2(g) MRTP Act Involves Family-Controlled Units, Extended Limitation Applied.

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....Valuation - interconnected undertakings u/s 2(g) of MRTP Act, 1969 - It is apparent that when the affairs of these 3 units were managed by overall control, the benefit accrue to the closely connected family member - Demand confirmed invoking extended period of limitation - AT....