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...
Revision u/s 263 - PCIT was of the view that AO has not made any enquiry with regard to the (1) interest on non-performing assets (2) deferred payment receipt on guarantee commission - t the assessee is a nationalized bank and there is no question of assessee investing in perpetual bonds other than for banking businesses. - Revision order quashed - AT
Revision u/s 263 - PCIT was of the view that AO has not made any enquiry with regard to the (1) interest on non-performing assets (2) deferred payment receipt on guarantee commission - t the assessee is a nationalized bank and there is no question of assessee investing in perpetual bonds other than for banking businesses. - Revision order quashed - AT
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