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 ...
Petitioners did not make required pre-deposit for maintaining appeal - appeal initially filed belatedly, defective and rejected without merits - subsequent appeal filed with pre-deposit also belated - no lack of bona fide - petitioners already paid over 11% of disputed tax, more than required for appeal - matter remanded to appellate authority for decision on merits as substantial compliance with pre-deposit.
Petitioners did not make required pre-deposit for maintaining appeal - appeal initially filed belatedly, defective and rejected without merits - subsequent appeal filed with pre-deposit also belated - no lack of bona fide - petitioners already paid over 11% of disputed tax, more than required for appeal - matter remanded to appellate authority for decision on merits as substantial compliance with pre-deposit.
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