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...
Deduction u/s. 80P - hardship to file e-return of income - login problem - In the instant case the assessee faced genuine hardship, which mainly arised on account of resetting of login password, which is necessary for e-filing the return - As observe that the genuineness of claim of the assessee regarding deduction u/s. 80P of the Act has not been examined and the claim was denied merely for delay in filing e-return. - AO directed to place the matter before CBDT / Board and decide the matter accordingly - AT
Deduction u/s. 80P - hardship to file e-return of income - login problem - In the instant case the assessee faced genuine hardship, which mainly arised on account of resetting of login password, which is necessary for e-filing the return - As observe that the genuineness of claim of the assessee regarding deduction u/s. 80P of the Act has not been examined and the claim was denied merely for delay in filing e-return. - AO directed to place the matter before CBDT / Board and decide the matter accordingly - AT
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