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 - the levy of additional tax is only a consequential event to the prima facie adjustment, which was carried out through the order passed u/s 154 - in favor of revenue - HC
Rectification u/s 154 - the levy of additional tax is only a consequential event to the prima facie adjustment, which was carried out through the order passed u/s 154 - in favor of revenue - HC
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