2003 (10) TMI 50

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....GE, JNMSS, KROHNE, FORBESONS and ARCA are carrying on activities together at the different units by supplying material to each other and the costing department of one Company attends to all the units; that the price structure of one Company is based on norms fixed by the costing department and several such features were noticed by the Tribunal including common funding and financial flow back to a ....