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 ...
Reopening of assessment u/s 147 - Addition u/s 69/69C - Unexplained expenditure - assessee has paid fees/capitation fee and donation to a Medical College for admission of his daughter in MBBS Stream - Since the Revenue alleged that the amount in question is paid by assessee for admission of her daughter to the Medical Course, therefore, burden is very heavy upon Revenue to prove by positive evidence
Reopening of assessment u/s 147 - Addition u/s 69/69C - Unexplained expenditure - assessee has paid fees/capitation fee and donation to a Medical College for admission of his daughter in MBBS Stream - Since the Revenue alleged that the amount in question is paid by assessee for admission of her daughter to the Medical Course, therefore, burden is very heavy upon Revenue to prove by positive evidence
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