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...
Power u/s 254(2) cannot be exercised unless and until grave error on facts/law from the record is pointed out which is apparent on its face causing apparent injustice to the assessee. - AT
Power u/s 254(2) cannot be exercised unless and until grave error on facts/law from the record is pointed out which is apparent on its face causing apparent injustice to the assessee. - AT
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