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 u/s 69 - unpaid purchase consideration and the future commitment made to the builder by the assessee - Builder has shown the amount as due in its books of account - once the assessee has not made any payment the same cannot be added as unexplained investment. - AT
Addition u/s 69 - unpaid purchase consideration and the future commitment made to the builder by the assessee - Builder has shown the amount as due in its books of account - once the assessee has not made any payment the same cannot be added as unexplained investment. - AT
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