Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Estimation of profit on undisclosed turnover - Addition @50% and granting relief @50% - assessment u/s 153A after search and seizure proceedings - Reliance of the statements u/s 132(4) of the assessee and third parties - retracted statements - Revenue failed to prove its case - entire additions deleted.
Estimation of profit on undisclosed turnover - Addition @50% and granting relief @50% - assessment u/s 153A after search and seizure proceedings - Reliance of the statements u/s 132(4) of the assessee and third parties - retracted statements - Revenue failed to prove its case - entire additions deleted.
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