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...
Interest on refund of Tax demand – Interest to be granted from date of deposit or from the date of assessment order – Revenue suffers no loss thereby for it has enjoyed benefit of money during period - interest allowed from the date of deposit - HC
Interest on refund of Tax demand – Interest to be granted from date of deposit or from the date of assessment order – Revenue suffers no loss thereby for it has enjoyed benefit of money during period - interest allowed from the date of deposit - HC
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