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...
Valuation - amount collected by the appellant from customers as mould charges (recovered separately) - additional consideration or not - The mould charges recovered from the buyers need to be included in the assessable value - AT
Valuation - amount collected by the appellant from customers as mould charges (recovered separately) - additional consideration or not - The mould charges recovered from the buyers need to be included in the assessable value - AT
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