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...
Valuation - Inclusion of royalty amount - when the assessee is paying the royalty to LNL (buyer) and that too for using the brand name `NOVINO' which belongs to the buyer, the question of treating the same as "additional consideration" - No addition to the value - SC
Valuation - Inclusion of royalty amount - when the assessee is paying the royalty to LNL (buyer) and that too for using the brand name `NOVINO' which belongs to the buyer, the question of treating the same as "additional consideration" - No addition to the value - SC
Note: It is a system-generated summary and is for quick reference only.
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