Petitioner's Related Party Transaction Prices Under Scrutiny; Report Quashed Due to Procedural Flaw; Case Remanded for Review.

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....Valuation - related party transaction - respondent has furnished the Impugned Investigation Report concluding that the petitioner’s relationship with its group companies has influenced the declared prices - Since the personal hearing was held by different officer and Investigative Report is filed by another officer, the same is quashed, matter remanded back. - HC....