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 ...
Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent regarding the existence of the appeal in the online portal, the court found merit in the petitioner's submissions, affirming the timely filing of the appeal. Moreover, the court dismissed the notion that the appeal was time-barred due to the petitioner's failure to submit a certified copy of the original order, as evidence suggested otherwise. Consequently, the court set aside the impugned order and remitted the matter to the Appellate Authority for consideration on its merits in accordance with the law.
Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent regarding the existence of the appeal in the online portal, the court found merit in the petitioner's submissions, affirming the timely filing of the appeal. Moreover, the court dismissed the notion that the appeal was time-barred due to the petitioner's failure to submit a certified copy of the original order, as evidence suggested otherwise. Consequently, the court set aside the impugned order and remitted the matter to the Appellate Authority for consideration on its merits in accordance with the law.
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