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...
Allowable expenditure of "Education Cess” - The Supreme Court set aside the impugned judgment and allowed the appeal of the Revenue, affirming that "Education Cess" cannot be treated as an expenditure.
Allowable expenditure of "Education Cess” - The Supreme Court set aside the impugned judgment and allowed the appeal of the Revenue, affirming that "Education Cess" cannot be treated as an expenditure.
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