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...
Depreciation on goodwill - goodwill generated in the process of amalgamation - assessee failed to claim depreciaion in the original ITR or revised ITR but claimed first time before the Tribunal - AO directed to allow deprecation on goodwill - Tribunal has jurisdiction to examine the question of law.
Depreciation on goodwill - goodwill generated in the process of amalgamation - assessee failed to claim depreciaion in the original ITR or revised ITR but claimed first time before the Tribunal - AO directed to allow deprecation on goodwill - Tribunal has jurisdiction to examine the question of law.
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