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...
Refund of accumulated Cenvat Credit - closure of factory - the judicial discipline is required to be maintained. The Tribunal cannot distinguish the High Court judgments. - Refund allowed.
Refund of accumulated Cenvat Credit - closure of factory - the judicial discipline is required to be maintained. The Tribunal cannot distinguish the High Court judgments. - Refund allowed.
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