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...
Undisclosed income - Deferred income - Club membership - taxability of 60% or 100% of receipt - revenue model adopted by the assessee is based on hypothesis and not on facts - the revenue model of treating the entire membership fee collection as income of the year of collection proposed by the Assessing Officer is more justified - But in view of SOT [2010 (5) TMI 524 - ITAT, CHENNAI] - Decided in favour of assessee. - AT
Undisclosed income - Deferred income - Club membership - taxability of 60% or 100% of receipt - revenue model adopted by the assessee is based on hypothesis and not on facts - the revenue model of treating the entire membership fee collection as income of the year of collection proposed by the Assessing Officer is more justified - But in view of SOT [2010 (5) TMI 524 - ITAT, CHENNAI] - Decided in favour of assessee. - AT
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