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...
Reopening of assessment - reason to believe recorded by the AO are based on the information that was gathered by the Excise Department from the statements of the two partners of the firm during the search and the material found during further investigation - reopening upheld - HC
Reopening of assessment - reason to believe recorded by the AO are based on the information that was gathered by the Excise Department from the statements of the two partners of the firm during the search and the material found during further investigation - reopening upheld - HC
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