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...
Scope of remand order - Refund of service tax - It is clear that the Assistant Commissioner travelled beyond the remand order as he proceeded to examine whether the appellant is entitled to refund or not on merits when this issue had been settled by the Commissioner (Appeals) in the order dated 22.11.2016 and this was not a matter which was remanded to the Assistant Commissioner. - Refund allowed - AT
Scope of remand order - Refund of service tax - It is clear that the Assistant Commissioner travelled beyond the remand order as he proceeded to examine whether the appellant is entitled to refund or not on merits when this issue had been settled by the Commissioner (Appeals) in the order dated 22.11.2016 and this was not a matter which was remanded to the Assistant Commissioner. - Refund allowed - AT
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