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...
Levy of tax on the whole of the lottery income - the amount was received by the trust and not by the individual in his individual capacity - all the authorities have seriously committed error in holding that the assessee is liable to pay tax - HC
Levy of tax on the whole of the lottery income - the amount was received by the trust and not by the individual in his individual capacity - all the authorities have seriously committed error in holding that the assessee is liable to pay tax - HC
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