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...
Computation of Capital gains - amount received on retirement from a partnership - excess paid over and above the sum standing to the credit of the capital account of the Assessee is taxable as as capital gain
Computation of Capital gains - amount received on retirement from a partnership - excess paid over and above the sum standing to the credit of the capital account of the Assessee is taxable as as capital gain
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