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...
Fringe Benefit Tax (FBT) - FMV - ESOP - the average market price adopted as the 'prevailing price' on the date of conversion of GDRs into equity shares as the 'cost of acquisition' is reasonable and justifiable - AT
Fringe Benefit Tax (FBT) - FMV - ESOP - the average market price adopted as the 'prevailing price' on the date of conversion of GDRs into equity shares as the 'cost of acquisition' is reasonable and justifiable - AT
Note: It is a system-generated summary and is for quick reference only.