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...
Interest earned on short term deposits - capital receipt OR Income from Other Sources - two Authorities below and the Tribunal, proceeded on the legal principle without making an in-depth study on the facts - the settled legal principle is that the law has to be applied to the facts of the given case and not in the reverse - remanded to AO to record his finding on facts
Interest earned on short term deposits - capital receipt OR Income from Other Sources - two Authorities below and the Tribunal, proceeded on the legal principle without making an in-depth study on the facts - the settled legal principle is that the law has to be applied to the facts of the given case and not in the reverse - remanded to AO to record his finding on facts
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