Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Admissibility of expenditures incurred by the assessee (a pharmaceutical company) u/s 37 - disallowance of referral fees paid to doctors in violation of public policy and regulations formulated by the Medical Council of India ("MC!') - We uphold the lower authorities action treating the assessee's referral fees as commission payment not allowable in principle. - AT
Admissibility of expenditures incurred by the assessee (a pharmaceutical company) u/s 37 - disallowance of referral fees paid to doctors in violation of public policy and regulations formulated by the Medical Council of India ("MC!') - We uphold the lower authorities action treating the assessee's referral fees as commission payment not allowable in principle. - AT
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