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...
ADD - Scope of levy of 'anti-dumping duty' on clearances from a special economic zone - jurisdiction to levy during the inter regnum between the expiry of a provisional levy and imposition of final levy - no ADD can be collected for the period - demand set aside - AT
ADD - Scope of levy of 'anti-dumping duty' on clearances from a special economic zone - jurisdiction to levy during the inter regnum between the expiry of a provisional levy and imposition of final levy - no ADD can be collected for the period - demand set aside - AT
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