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...
Claim of additional depreciation allowed where the Machines were acquired during the previous financial year but put to use during the current financial year
Claim of additional depreciation allowed where the Machines were acquired during the previous financial year but put to use during the current financial year
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