(b) the terms or conditions of the transaction have been influenced by the relationship; and
(c) if the related person had purchased the goods, the related person would not be entitled to a tax credit for the purchase, or the amount of the tax credit would be reduced under section 9(3);
Chapter IV
Registration, Approvals and Security
Section 18 • Arunachal Pradesh Goods Tax Act, 2005
18. Transactions between related parties.
arunachal-pradesh-goods-tax-act-2005-sec-18.json
•
Section 18
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"content": "(b) the terms or conditions of the transaction have been influenced by the relationship; and\n(c) if the related person had purchased the goods, the related person would not be entitled to a tax credit for the purchase, or the amount of the tax credit would be reduced under section 9(3);\nChapter IV\nRegistration, Approvals and Security",
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