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...
Addition u/s 68 - AO observed that unexplained money of the assessee brought into its business in the guise of share capital/share premium - For the cogent reasons recorded by the AO, he made the impugned addition u/s 68 which has been upheld by the Ld. CIT(A). - Additions confirmed - AT
Addition u/s 68 - AO observed that unexplained money of the assessee brought into its business in the guise of share capital/share premium - For the cogent reasons recorded by the AO, he made the impugned addition u/s 68 which has been upheld by the Ld. CIT(A). - Additions confirmed - AT
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