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...
Unexplained expenses u/s 69C - bogus purchases - cancellation of sales tax registration certificate of the parties - claimed to be allowed as "business loss" u/s 28 or 37 - ad hoc addition at the rate of 10% of such purchases made in order to meet the end of justice and to stop the ongoing dispute
Unexplained expenses u/s 69C - bogus purchases - cancellation of sales tax registration certificate of the parties - claimed to be allowed as "business loss" u/s 28 or 37 - ad hoc addition at the rate of 10% of such purchases made in order to meet the end of justice and to stop the ongoing dispute
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