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Valuation of goods

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22 June 2007 plz send me full clearification and opinion with support of decided case laws and notification and circular if any parties is having 24% of share in a company and another not having any share, then they are related parties for the purpose of valuation under central excise Act.

16 October 2007 no they are not related at all because for reted party they must have the interest in the business of each pther & not one having in the business of other



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