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...
Eligibility to deduction u/s 80IA - allocation of expenditure - In absence of any material that the methodology for allocation of expenditure followed by the CIT (A) and confirmed by the Tribunal was incorrect or perverse, High Court find no reason to interfere with the factual findings of the Tribunal.
Eligibility to deduction u/s 80IA - allocation of expenditure - In absence of any material that the methodology for allocation of expenditure followed by the CIT (A) and confirmed by the Tribunal was incorrect or perverse, High Court find no reason to interfere with the factual findings of the Tribunal.
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