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...
Rectification u/s 154 - Receipt of valuation report after the date of assessment order passed - re-computation of the long term capital gain - FMV / Cost of acquisition determination - It cannot be said that there is an error or mistake apparent on the face of the order - AT
Rectification u/s 154 - Receipt of valuation report after the date of assessment order passed - re-computation of the long term capital gain - FMV / Cost of acquisition determination - It cannot be said that there is an error or mistake apparent on the face of the order - AT
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