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...
Demand of duty foregone - SEZ unit - destruction of waste scrap or remnant arising in the course of manufacture - In the present case there is no allegation that appellant had not fulfilled the export obligation. - Demand set aside - AT
Demand of duty foregone - SEZ unit - destruction of waste scrap or remnant arising in the course of manufacture - In the present case there is no allegation that appellant had not fulfilled the export obligation. - Demand set aside - AT
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