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...
Addition u/s. 40A(3) - submission of the assessee that certain cash payments were made in non banking hours in the late evening and certain payments were made on a date when bank was closed and the hotel booking was urgently required - deduction to be allowed, subject to verification.
Addition u/s. 40A(3) - submission of the assessee that certain cash payments were made in non banking hours in the late evening and certain payments were made on a date when bank was closed and the hotel booking was urgently required - deduction to be allowed, subject to verification.
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