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 ...
The High Court adjudicated a matter concerning refund of an amount deposited under compulsion and provisional attachment of bank accounts. The court refrained from issuing directions for refund, clarifying that the petitioners could apply for refund in accordance with law without awaiting adjudication of the show cause notice. Regarding seized articles and documents, the respondent stated that all hard disks and other articles were returned, except two laptops which were stolen, with an FIR lodged for the same. The petition was consequently disposed of.
The High Court adjudicated a matter concerning refund of an amount deposited under compulsion and provisional attachment of bank accounts. The court refrained from issuing directions for refund, clarifying that the petitioners could apply for refund in accordance with law without awaiting adjudication of the show cause notice. Regarding seized articles and documents, the respondent stated that all hard disks and other articles were returned, except two laptops which were stolen, with an FIR lodged for the same. The petition was consequently disposed of.
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