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...
Valuation of goods - there is substantial difference between the value arrived at on the basis of Valuation Rules and the transaction value and there is no explanation for this difference - stay granted partly - AT
Valuation of goods - there is substantial difference between the value arrived at on the basis of Valuation Rules and the transaction value and there is no explanation for this difference - stay granted partly - AT
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