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 expenses - river diversion expense and HT line shifting expense - It became necessary for the appellant to shift the same for mining operation; similarly river diversion was also necessary to undertake the mining activities - Allowed as revenue expenditure - AT
Nature of expenses - river diversion expense and HT line shifting expense - It became necessary for the appellant to shift the same for mining operation; similarly river diversion was also necessary to undertake the mining activities - Allowed as revenue expenditure - AT
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