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...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Deemed dividend u/s 2(22)(e) - If the assessee company which has received the loan is not a shareholder then fiction cannot be extended on the ground that the directors were common - no addition - AT
Deemed dividend u/s 2(22)(e) - If the assessee company which has received the loan is not a shareholder then fiction cannot be extended on the ground that the directors were common - no addition - AT
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