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...
Validity of reopening of assessment - AO was required to first decide the objection of the assessee filed under sec. 148 - Since such compliance has not been made, the order is held as void ab initio - AT
Validity of reopening of assessment - AO was required to first decide the objection of the assessee filed under sec. 148 - Since such compliance has not been made, the order is held as void ab initio - AT
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