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...
Valuation - transaction value was enhanced on the basis of certain alleged emails of third party - under-valuation must be established through proper methods under the law and that burden cannot be shifted to the importer - AT
Valuation - transaction value was enhanced on the basis of certain alleged emails of third party - under-valuation must be established through proper methods under the law and that burden cannot be shifted to the importer - AT
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