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 income received in the name of share premiums - lifting of corporate veil - AO taxed the same business income - CIT(A) taxed the same as income from other sources - AO directed to examine that, whether the assessee company was used as a vehicle to pass on the benefit to shareholders/ directors.
Nature of income received in the name of share premiums - lifting of corporate veil - AO taxed the same business income - CIT(A) taxed the same as income from other sources - AO directed to examine that, whether the assessee company was used as a vehicle to pass on the benefit to shareholders/ directors.
Note: It is a system-generated summary and is for quick reference only.
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