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...
Nature of expenditure - revenue or capital in nature - assessee had engaged a professional interior designer to plan temporary access and exit from the Five Star Hotel and for which an amount of ₹ 22.44 lakhs was paid - this expenditure is allowable as deduction u/s 37(1) as revenue expenditure - HC
Nature of expenditure - revenue or capital in nature - assessee had engaged a professional interior designer to plan temporary access and exit from the Five Star Hotel and for which an amount of ₹ 22.44 lakhs was paid - this expenditure is allowable as deduction u/s 37(1) as revenue expenditure - HC
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