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 GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had overlooked the petitioners' payment of IGST and the clarifications provided. Acknowledging procedural lapses and the necessity for further evaluation, the court set aside the contested order and remanded the matter for re-adjudication.
Levy of GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had overlooked the petitioners' payment of IGST and the clarifications provided. Acknowledging procedural lapses and the necessity for further evaluation, the court set aside the contested order and remanded the matter for re-adjudication.
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