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An Entity of Type : prov:Entity, within Data Space : webisa.webdatacommons.org associated with source dataset(s)

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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.
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