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...
Capital gain computation - allowability of the interest for purchasing a capital asset - interest cost for the period for which the capital asset was retained or held by the assessee prior to being sold/transferred is not deductible u/s. 48 in computing capital gain u/s. 45.
Capital gain computation - allowability of the interest for purchasing a capital asset - interest cost for the period for which the capital asset was retained or held by the assessee prior to being sold/transferred is not deductible u/s. 48 in computing capital gain u/s. 45.
Note: It is a system-generated summary and is for quick reference only.
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