Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Penalty u/s 272A(2)(e) - return was not filed within due date prescribed u/s 139(4A) following the advice given by the Accounts Manger of the trust - The Act does not confer any discretion on the AO not to levy penalty in case reasonable cause is shown to exist - Penalty confirmed.
Penalty u/s 272A(2)(e) - return was not filed within due date prescribed u/s 139(4A) following the advice given by the Accounts Manger of the trust - The Act does not confer any discretion on the AO not to levy penalty in case reasonable cause is shown to exist - Penalty confirmed.
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