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...
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Penalty u/s 272A(2)(k)/274 - delay in submitting quarterly TDS returns - assessee has submitted documentary evidence in support of serious illness of the accountant who was bed ridden and because of this the return in form 26Q has not been filed in time and circumstances was beyond the control of the assessee - sufficient and reasonable cause as per section 273B
Penalty u/s 272A(2)(k)/274 - delay in submitting quarterly TDS returns - assessee has submitted documentary evidence in support of serious illness of the accountant who was bed ridden and because of this the return in form 26Q has not been filed in time and circumstances was beyond the control of the assessee - sufficient and reasonable cause as per section 273B
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