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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Nature of expenditure - payment for non compete fee - the tenor of the agreement was only 18 months and it could not be stated that the assessee derived any enduring benefit due to the payment for obtaining certain commitments from payee and restricting himself from indulging in any competition or from weaning way the employees - revenue expenditure
Nature of expenditure - payment for non compete fee - the tenor of the agreement was only 18 months and it could not be stated that the assessee derived any enduring benefit due to the payment for obtaining certain commitments from payee and restricting himself from indulging in any competition or from weaning way the employees - revenue expenditure
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