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...
Levy of penalty - Tax collected but not paid - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is not a reasonable ground for not paying the service tax - penalty confirmed.
Levy of penalty - Tax collected but not paid - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is not a reasonable ground for not paying the service tax - penalty confirmed.
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