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...
Additions u/s 68 - the factum of the assessee having deducted TDS on the interest of the loans and having repaid the loans also remains undisputed - the addition made by the AO was made only on the basis of suspicion and nothing else - AT
Additions u/s 68 - the factum of the assessee having deducted TDS on the interest of the loans and having repaid the loans also remains undisputed - the addition made by the AO was made only on the basis of suspicion and nothing else - AT
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