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...
Excisability/marketability - Revenue could not establish through evidences that the structures which came into existence at the site of thermal power station, are movable in nature or could be dismantled and hence marketable - Demand set aside.
Excisability/marketability - Revenue could not establish through evidences that the structures which came into existence at the site of thermal power station, are movable in nature or could be dismantled and hence marketable - Demand set aside.
Note: It is a system-generated summary and is for quick reference only.