Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Inadvertent filing of the concessional-regime option form by a credit co-operative society does not, by itself, require assessment under that regime where the return was filed under the old regime, claimed the statutory deduction available to credit co-operative societies, and expressly stated that no concessional-regime option was exercised. The filing was not treated as an attempted withdrawal of an option after filing a return under the new regime. Processing the return under the concessional regime and disallowing the deduction were unjustified; the appellate order was set aside and the deduction claim was accepted.
Inadvertent filing of the concessional-regime option form by a credit co-operative society does not, by itself, require assessment under that regime where the return was filed under the old regime, claimed the statutory deduction available to credit co-operative societies, and expressly stated that no concessional-regime option was exercised. The filing was not treated as an attempted withdrawal of an option after filing a return under the new regime. Processing the return under the concessional regime and disallowing the deduction were unjustified; the appellate order was set aside and the deduction claim was accepted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
