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...
CENVAT credit - fabrication of capital goods - in the absence of dispute of receipt of capital goods in the appellants' factory, their are duty paid character and use in the manufacture of final product, denial of substantive credit on the basis of alleged provision infractious cannot be upheld - AT
CENVAT credit - fabrication of capital goods - in the absence of dispute of receipt of capital goods in the appellants' factory, their are duty paid character and use in the manufacture of final product, denial of substantive credit on the basis of alleged provision infractious cannot be upheld - AT
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