Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Once the amount is found to be incurred exclusively by H.O. towards the Indian branch, the same is required to be allowed in terms of section 37(1) without any reference to section 44C. - AT
Once the amount is found to be incurred exclusively by H.O. towards the Indian branch, the same is required to be allowed in terms of section 37(1) without any reference to section 44C. - AT
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