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 ...
Penalty imposed u/s 271AAA - in the penultimate paragraph of the assessment order the Assessing Officer has initiated proceedings for imposition of penalty under section 271AAA - contention of the learned Authorised Representative that no separate penalty proceeding has been initiated against certain additions is without any basis.
Penalty imposed u/s 271AAA - in the penultimate paragraph of the assessment order the Assessing Officer has initiated proceedings for imposition of penalty under section 271AAA - contention of the learned Authorised Representative that no separate penalty proceeding has been initiated against certain additions is without any basis.
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