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...
Disallowance u/s.40(a) - interest partake the character of the compensation. - there was no justification for disallowing amount of the compensation claimed by the assessee on the reason for non-deduction of the tax.... - AT
Disallowance u/s.40(a) - interest partake the character of the compensation. - there was no justification for disallowing amount of the compensation claimed by the assessee on the reason for non-deduction of the tax.... - AT
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