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...
Refund Claim – Pre-deposits made by holding company - the appellant was a subsidiary of GSIL and now both have become one company and on the ground that amount was paid by GSIL and not by the appellant, refund cannot be denied - AT
Refund Claim – Pre-deposits made by holding company - the appellant was a subsidiary of GSIL and now both have become one company and on the ground that amount was paid by GSIL and not by the appellant, refund cannot be denied - AT
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