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 ...
Levy of penalty - The appellant was accused of failing to produce proper invoices or delivery challans during the transportation of goods, which led to a penalty being imposed. Despite the appellant's claim that the transportation was covered by valid documents, a discrepancy was found between the documents presented and the actual transportation vehicle. The High Court upheld the penalty.
Levy of penalty - The appellant was accused of failing to produce proper invoices or delivery challans during the transportation of goods, which led to a penalty being imposed. Despite the appellant's claim that the transportation was covered by valid documents, a discrepancy was found between the documents presented and the actual transportation vehicle. The High Court upheld the penalty.
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