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No action to be taken in absence of specific evidence of profiteering against Amway

October 30, 2018[2018] 98 taxmann.com 443 (NAA)
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CGST: Investigation conducted qua allegation levelled by applicant against respondent, a direct selling company, could not establish profiteering for want of cogent and reliable evidence and hence, no violation of provisions of section 171 had been found

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