ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Mutuality of InterestSubscribe to Mutuality of Interest

Mutuality of Interest in Excise Valuation

From an analysis of the legal pronouncements on the subject it is clear that in the absence of mutuality of interest between two firms there cannot be any legitimate conclusion that they are related persons, even if they are principal and subsidiary.
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