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/ 68 and 69 - identity and creditworthiness of the share applicants and the genuineness of the transaction - Merely because the assessee was successful in completing the paperwork very meticulously or bringing into existence certain documents, the statutory obligation of the authorities does not get absolved - Additions confirmed.
Addition u/ 68 and 69 - identity and creditworthiness of the share applicants and the genuineness of the transaction - Merely because the assessee was successful in completing the paperwork very meticulously or bringing into existence certain documents, the statutory obligation of the authorities does not get absolved - Additions confirmed.
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