Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
RoDTEP duty credit remains available for restricted-category sugar exports made with the prescribed permissions and in compliance with Directorate of Sugar conditions and Central Government notifications. The High Court treated the entitlement as governed by an earlier decision holding that rebate cannot be denied after those conditions are fulfilled. The writ petition was allowed, and the respondents were directed to issue an appropriate duty-credit order within twelve weeks.
RoDTEP duty credit remains available for restricted-category sugar exports made with the prescribed permissions and in compliance with Directorate of Sugar conditions and Central Government notifications. The High Court treated the entitlement as governed by an earlier decision holding that rebate cannot be denied after those conditions are fulfilled. The writ petition was allowed, and the respondents were directed to issue an appropriate duty-credit order within twelve weeks.
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