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...
Income from other sources - revised return of income filed to reduce the agricultural income - though the assessee claimed lesser amount of the same subsequently, additions considering as income from other sources is justified - AT
Income from other sources - revised return of income filed to reduce the agricultural income - though the assessee claimed lesser amount of the same subsequently, additions considering as income from other sources is justified - AT
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