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)(ia) - Non deduction of TDS - reimbursement of expenses do not consist the income of the recipient and the payments are not governed by the provisions of section 194C of the Act - AT
Disallowance u/s 40(a)(ia) - Non deduction of TDS - reimbursement of expenses do not consist the income of the recipient and the payments are not governed by the provisions of section 194C of the Act - AT
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