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...
Denial of refund claim - Unjust enrichment - When the payment of differential excise duty was made by the respondent under protest and the M.R.P. has not been raised by the respondent, refund to be allowed - HC
Denial of refund claim - Unjust enrichment - When the payment of differential excise duty was made by the respondent under protest and the M.R.P. has not been raised by the respondent, refund to be allowed - HC
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