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...
Rejection of P/L A/C prepared by the assessee - the expression used in the statement given u/s 132(4) cannot be taken as determinative factor for deciding the character of the purchase of shares. - AT
Rejection of P/L A/C prepared by the assessee - the expression used in the statement given u/s 132(4) cannot be taken as determinative factor for deciding the character of the purchase of shares. - AT
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