Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Year in which income to be taxed - rate of tax remained the same in the present assessment year and subsequent assessment year - the dispute raised by the Revenue is entirely academic or at best may have a minor tax effect - SC
Year in which income to be taxed - rate of tax remained the same in the present assessment year and subsequent assessment year - the dispute raised by the Revenue is entirely academic or at best may have a minor tax effect - SC
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