Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Rejection of books of accounts - estimation of income from business - The Tribunal upheld the decision of the CIT(A)-NFAC, stating that substantial relief was already granted to the assessee. The Tribunal consistently held that profits should be estimated at 8% on main contracts and 5% on sub-contracts. The decision was based on precedent.
Rejection of books of accounts - estimation of income from business - The Tribunal upheld the decision of the CIT(A)-NFAC, stating that substantial relief was already granted to the assessee. The Tribunal consistently held that profits should be estimated at 8% on main contracts and 5% on sub-contracts. The decision was based on precedent.
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