Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Exemption u/s 54B - agriculture land - assessee has failed to substantiate her claim with regard to the nature of land and its user in the immediately preceding two years - No exemption u/s 54B. - AT
Exemption u/s 54B - agriculture land - assessee has failed to substantiate her claim with regard to the nature of land and its user in the immediately preceding two years - No exemption u/s 54B. - AT
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