Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Penalty u/s 114(A) - appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - It cannot be said that the appellants had any mala fide intention of fraudulently claiming the benefit of exemption notification - No penalty - AT
Penalty u/s 114(A) - appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - It cannot be said that the appellants had any mala fide intention of fraudulently claiming the benefit of exemption notification - No penalty - AT
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