Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Penalty - Diamonds recovered from aircraft confiscated - Tribunal reduced penalty - assessee claims complete exoneration - Once there was independent material to support the charge, then, this is not a fit case for interference in our appellate jurisdiction - HC
Penalty - Diamonds recovered from aircraft confiscated - Tribunal reduced penalty - assessee claims complete exoneration - Once there was independent material to support the charge, then, this is not a fit case for interference in our appellate jurisdiction - HC
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