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...
Disallowance of interest expense - appellant has been able to prove the business exigency of giving loan of such a huge amount without interest after borrowing the same at huge interest expenses - Additions deleted - AT
Disallowance of interest expense - appellant has been able to prove the business exigency of giving loan of such a huge amount without interest after borrowing the same at huge interest expenses - Additions deleted - AT
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