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 - sale through Depot - inclusion of incidental expenses - Subsequent sale at a later point of time and the actual sale price at the later point of time is not relevant for determining the assessable value - AT
Valuation - sale through Depot - inclusion of incidental expenses - Subsequent sale at a later point of time and the actual sale price at the later point of time is not relevant for determining the assessable value - AT
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