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 of excess duty collected - unjust enrichment - Primarily when the goods imported by an importer truned out to be in short quantity as compared to the export consignment the question of passing on the burden of customs duty on such quantity of goods would not arise - HC
Refund of excess duty collected - unjust enrichment - Primarily when the goods imported by an importer truned out to be in short quantity as compared to the export consignment the question of passing on the burden of customs duty on such quantity of goods would not arise - HC
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