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 ...
Refund claim - excess duty paid - rejection on the ground of unjust enrichment - We are unhappy at the manner in which the Tribunal has dealt with the Appeals - the Tribunal committed serious errors of law apparent on the face of the record. The Tribunal did not elaborate as to how, in this case, the question of limitation can be said to be a pure legal issue. - HC
Refund claim - excess duty paid - rejection on the ground of unjust enrichment - We are unhappy at the manner in which the Tribunal has dealt with the Appeals - the Tribunal committed serious errors of law apparent on the face of the record. The Tribunal did not elaborate as to how, in this case, the question of limitation can be said to be a pure legal issue. - HC
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