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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Revision u/s 263 - AO not initiated Penalty u/s 271(1)(c) - assessment order passed u/s 143(3)is erroneous and prejudicial to the interest of revenue - Ld. PCIT was right in exercising the power conferred to him u/s 263 and setting aside the assessment order
Revision u/s 263 - AO not initiated Penalty u/s 271(1)(c) - assessment order passed u/s 143(3)is erroneous and prejudicial to the interest of revenue - Ld. PCIT was right in exercising the power conferred to him u/s 263 and setting aside the assessment order
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