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...
100% EOU - Benefit of Notification No. 8/97-CE dated 01.03.1997 - Concessional rate of duty - Catalyst which retains its character, remains outside the end product, remains uninfluenced and unaltered cannot be treated as raw material - SC
100% EOU - Benefit of Notification No. 8/97-CE dated 01.03.1997 - Concessional rate of duty - Catalyst which retains its character, remains outside the end product, remains uninfluenced and unaltered cannot be treated as raw material - SC
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