Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Territorial jurisdiction in income-tax appeals follows the assessing officer's location, not the Tribunal's seat or a subsequent acquirer's registered...
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Market value for the section 80-IA deduction on captive power transfers is the State Electricity Board's tariff for industrial consumers, not the rate paid to generating units. For capital-intensive power units, head-office common expenses are appropriately allocated by fixed assets rather than profitability. An appellate authority may consider an additional claim even without a revised return. Merchandise Exports from India Scheme incentives are taxable revenue receipts and assistance included in income under section 2(24)(xviii): they offset infrastructure inefficiencies and export costs without requiring capital investment, expansion or a new unit.
Market value for the section 80-IA deduction on captive power transfers is the State Electricity Board's tariff for industrial consumers, not the rate paid to generating units. For capital-intensive power units, head-office common expenses are appropriately allocated by fixed assets rather than profitability. An appellate authority may consider an additional claim even without a revised return. Merchandise Exports from India Scheme incentives are taxable revenue receipts and assistance included in income under section 2(24)(xviii): they offset infrastructure inefficiencies and export costs without requiring capital investment, expansion or a new unit.
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