Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Whether the Respondent Assessee is entitled to refund claim of the excess duty paid on the discounts which were given to M/s. L & T, but which were not reflected in the invoice - refund allowed - AT
Whether the Respondent Assessee is entitled to refund claim of the excess duty paid on the discounts which were given to M/s. L & T, but which were not reflected in the invoice - refund allowed - AT
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