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 ...
Classification of the imported machine - Cyclotron - power of the Commissioner (Appeals) to assess or reassess the demand - The Appellate Authority was not bound by the demand of lower rate of duty under CETH 30063000 by the Adjudicating Authority.
Classification of the imported machine - Cyclotron - power of the Commissioner (Appeals) to assess or reassess the demand - The Appellate Authority was not bound by the demand of lower rate of duty under CETH 30063000 by the Adjudicating Authority.
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