Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Misdeclaration of Goods – Goods declared as Industrial salt chemical grade but actually found as fertilizer grade potassium chloride - applicant has failed to make out a prima facie case for waiver of amount of penalty - AT
Misdeclaration of Goods – Goods declared as Industrial salt chemical grade but actually found as fertilizer grade potassium chloride - applicant has failed to make out a prima facie case for waiver of amount of penalty - AT
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