Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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...
Overvaluation of export goods - consignments of cotton printed and dyed fabrics - in view of the specific fact that the department has not produced any tangible evidence to show overvaluation of the goods, the adjudged demands confirmed on the appellant cannot be sustained.
Overvaluation of export goods - consignments of cotton printed and dyed fabrics - in view of the specific fact that the department has not produced any tangible evidence to show overvaluation of the goods, the adjudged demands confirmed on the appellant cannot be sustained.
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