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...
Capital gain arising from the transfer of depreciable asset u/s. 50 - the provisions of section 50C can be applied to adopt the value assessed for stamp duty payment as full value of consideration - AT
Capital gain arising from the transfer of depreciable asset u/s. 50 - the provisions of section 50C can be applied to adopt the value assessed for stamp duty payment as full value of consideration - AT
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