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...
Validity of Reopening of assessment u/s 147 - AO never had occasion to verify various claims made by the assessee in the return of income - When in the course of assessment proceedings for the assessment year 2012–13, AO was informed about the receipt of compensation from NTCL for the AY 2010-11 - Reassessment proceedings sustained. - AT
Validity of Reopening of assessment u/s 147 - AO never had occasion to verify various claims made by the assessee in the return of income - When in the course of assessment proceedings for the assessment year 2012–13, AO was informed about the receipt of compensation from NTCL for the AY 2010-11 - Reassessment proceedings sustained. - AT
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