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 claimed u/s 10B of the Act – If the assessee is not entitled to deduction under one section, his claim for deduction under another section of the Act should be considered - AT
Exemption claimed u/s 10B of the Act – If the assessee is not entitled to deduction under one section, his claim for deduction under another section of the Act should be considered - AT
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