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 ...
SVLDRS - The court acknowledged that the petitioner failed to make the balance payment within the extended period due to financial constraints post-COVID-19. However, it emphasized that the petitioner did not provide substantial evidence of severe financial crunch, as claimed. - Citing a precedent set by the Supreme Court, the court affirmed that the time limit cannot be extended by the court as it would amount to modifying the scheme, a prerogative of the government or the respondent authority. The extension granted during the COVID-19 pandemic was within the authority of the government, not the court.
SVLDRS - The court acknowledged that the petitioner failed to make the balance payment within the extended period due to financial constraints post-COVID-19. However, it emphasized that the petitioner did not provide substantial evidence of severe financial crunch, as claimed. - Citing a precedent set by the Supreme Court, the court affirmed that the time limit cannot be extended by the court as it would amount to modifying the scheme, a prerogative of the government or the respondent authority. The extension granted during the COVID-19 pandemic was within the authority of the government, not the court.
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