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...
Advances written off - Bad debts - Unless loss arose in the course of business, the same cannot be allowed under section 28. Prima facie it is clear to us that the amount is not allowable as loss. - AT
Advances written off - Bad debts - Unless loss arose in the course of business, the same cannot be allowed under section 28. Prima facie it is clear to us that the amount is not allowable as loss. - AT
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