Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Promotion expenses - revenue v/s capital expenditure - even if to be treated as capital asset, the proof of acquiring the same had to be brought on record - claim of expenses & depreciation disallowed - AT
Promotion expenses - revenue v/s capital expenditure - even if to be treated as capital asset, the proof of acquiring the same had to be brought on record - claim of expenses & depreciation disallowed - AT
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