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...
Disallowance u/s 40A(3) being paid in Cash - disallowance of payment of Rs. 13,69,540/- (5% of total payment) by the AO is not justified in the facts and circumstances of the case when the majority of payments were subjected to TDS - AT
Disallowance u/s 40A(3) being paid in Cash - disallowance of payment of Rs. 13,69,540/- (5% of total payment) by the AO is not justified in the facts and circumstances of the case when the majority of payments were subjected to TDS - AT
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