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 68 - Unexplained share capital - A share applicant company have been assessed to tax u/s 143(3) of the Act and the source of money in question was brought to tax in their hands - no additions can be made in the case of the assessee company - AT
Addition u/s 68 - Unexplained share capital - A share applicant company have been assessed to tax u/s 143(3) of the Act and the source of money in question was brought to tax in their hands - no additions can be made in the case of the assessee company - AT
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