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...
Cancellation of GST Registration - The Appellate Authority had found that the appellant used a forged electricity payment receipt and rental agreement at the time of obtaining the registration. The court agreed with the Appellate Authority's decision, stating that the use of fraudulent documents vitiated the process and justified the dismissal of the appeal. However, the court noted that this dismissal would not prevent the appellant from applying for a new registration with genuine documents. - HC
Cancellation of GST Registration - The Appellate Authority had found that the appellant used a forged electricity payment receipt and rental agreement at the time of obtaining the registration. The court agreed with the Appellate Authority's decision, stating that the use of fraudulent documents vitiated the process and justified the dismissal of the appeal. However, the court noted that this dismissal would not prevent the appellant from applying for a new registration with genuine documents. - HC
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