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...
Penalty u/s 271(1)(c) - whether deceased deliberately concealing the income or filing the inaccurate particulars of the income - Since there was no willful and deliberate concealment of the income by the assessee therefore the appeal is required to be allowed. - AT
Penalty u/s 271(1)(c) - whether deceased deliberately concealing the income or filing the inaccurate particulars of the income - Since there was no willful and deliberate concealment of the income by the assessee therefore the appeal is required to be allowed. - AT
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