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 ...
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Non deduction of tax at source on conversion charges under section 194C - no disallowance can be made under section 40(a)(ia) as the assessee has paid the amount during relevant previous year - AT
Non deduction of tax at source on conversion charges under section 194C - no disallowance can be made under section 40(a)(ia) as the assessee has paid the amount during relevant previous year - AT
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