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...
Addition on account of rolling charges received outside the books of account - In the absence of any material being brought on record by the appellant to explain that the expenditure shown to have been incurred by it as per the entries made in the seized document, was recorded in the books of account, no fault can be found in the order passed by the Tribunal restoring addition of amount - HC
Addition on account of rolling charges received outside the books of account - In the absence of any material being brought on record by the appellant to explain that the expenditure shown to have been incurred by it as per the entries made in the seized document, was recorded in the books of account, no fault can be found in the order passed by the Tribunal restoring addition of amount - HC
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