Section 39(3)(b) in The Central Excise Act, 1944

[Cites 0, Cited by 0] [Section 39(3)] [Section 39] [Entire Act]

(b)persons shall be deemed to be related if

(i)they are inter-connected undertakings;

(ii)they are relatives;

(iii)amongst them the buyer is a relative and a distributor of the assessee, or a sub-distributor of such distributor; or

(iv)they are so associated that they have interest, directly or indirectly, in the business of each other.

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