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...
Penalty u/s 271(1)(c) of the Income Tax Act, when assessee was assessed and had paid tax under MAT provisions – there cannot be imposition of penalty under Section 271(1)(c) of the Act for addition made under the normal provisions - HC
Penalty u/s 271(1)(c) of the Income Tax Act, when assessee was assessed and had paid tax under MAT provisions – there cannot be imposition of penalty under Section 271(1)(c) of the Act for addition made under the normal provisions - HC
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