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...
Accrual of expenditure liability - correct year of assessment - On perusal of the order of AO who has given the detailed finding that why the above liability did not accrue in assessment year 13-14 but in assessment year 12-13, based on the appreciation of the agreement shown by the assessee cannot be found fault with - Additions confirmed - AT
Accrual of expenditure liability - correct year of assessment - On perusal of the order of AO who has given the detailed finding that why the above liability did not accrue in assessment year 13-14 but in assessment year 12-13, based on the appreciation of the agreement shown by the assessee cannot be found fault with - Additions confirmed - AT
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