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 ...
HC dismissed the writ petition challenging service tax recovery and penalties, directing petitioner to pursue appellate remedies. The court distinguished the Amadeus India case involving mandatory pre-show cause notice consultation requirements. Unlike Cosmic Dye Chemical where Tribunal's ruling on limitation period was challenged before SC, present case involved factual determinations better suited for appellate authority review. HC declined to exercise extraordinary writ jurisdiction since alternative remedy was available through statutory appeal mechanism. The court emphasized that issues raised required detailed factual appreciation more appropriate for consideration by appellate forums rather than writ proceedings.
HC dismissed the writ petition challenging service tax recovery and penalties, directing petitioner to pursue appellate remedies. The court distinguished the Amadeus India case involving mandatory pre-show cause notice consultation requirements. Unlike Cosmic Dye Chemical where Tribunal's ruling on limitation period was challenged before SC, present case involved factual determinations better suited for appellate authority review. HC declined to exercise extraordinary writ jurisdiction since alternative remedy was available through statutory appeal mechanism. The court emphasized that issues raised required detailed factual appreciation more appropriate for consideration by appellate forums rather than writ proceedings.
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