| http://www.w3.org/ns/prov#value | - If the undertakings are so connected that they are also related in terms of sub-clause (ii) or (iii) or (iv) of clause of sub-section (3) of Section 4 of the Act or the buyer is a holding company or subsidiary company of the assessee, then the value shall be detemined in the manner prescribed in rule 9.
|
