Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Penalty u/s 114A of the Customs Act, 1962 - the explanation put forth on behalf of the appellant that they were confused by the master circular of the Reserve Bank of India is acceptable - penalty set aside.
Penalty u/s 114A of the Customs Act, 1962 - the explanation put forth on behalf of the appellant that they were confused by the master circular of the Reserve Bank of India is acceptable - penalty set aside.
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