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...
Claim of exemption on Rental income from Umed Bhawan Palace u/s 10(19A) - whether Ruler is entitled to claim exemption for the whole of his residential palace or such exemption would confine only to that portion of the palace which is in his actual occupation - Legislature did not intend to tax portion of the “palace” by splitting it in parts - SC
Claim of exemption on Rental income from Umed Bhawan Palace u/s 10(19A) - whether Ruler is entitled to claim exemption for the whole of his residential palace or such exemption would confine only to that portion of the palace which is in his actual occupation - Legislature did not intend to tax portion of the “palace” by splitting it in parts - SC
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