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...
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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