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...
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Penalty u/s. 271C - assessee failed to deduct tax u/s 192 on the payments to doctors drawing fixed remuneration which are essentially in the nature of 'Salary'- reasonable cause for the assessee for short deduction of the tax within the meaning of Sec. 273B - AT
Penalty u/s. 271C - assessee failed to deduct tax u/s 192 on the payments to doctors drawing fixed remuneration which are essentially in the nature of 'Salary'- reasonable cause for the assessee for short deduction of the tax within the meaning of Sec. 273B - AT
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