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...
Nature of expenditure - revenue or capital expenditure - legal expenses in connection with structuring of the transaction - merely because the transaction in question is a capital asset, the legal expenses incurred for the same will not ipso facto become capital expenditure - HC
Nature of expenditure - revenue or capital expenditure - legal expenses in connection with structuring of the transaction - merely because the transaction in question is a capital asset, the legal expenses incurred for the same will not ipso facto become capital expenditure - HC
Note: It is a system-generated summary and is for quick reference only.
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