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...
Charitable object - activities of construction of houses, flats, shops etc. which are sold - Since there is no motive to make profit, the activity cannot be said to be a business activity. - matter restored to the AO to ascertain as to whether separate books have been maintained for construction business. If separate books have been maintained, deduction under sub-sections (1), (2), (3) and (3A) will be available to the assessee, otherwise not..... - AT
Charitable object - activities of construction of houses, flats, shops etc. which are sold - Since there is no motive to make profit, the activity cannot be said to be a business activity. - matter restored to the AO to ascertain as to whether separate books have been maintained for construction business. If separate books have been maintained, deduction under sub-sections (1), (2), (3) and (3A) will be available to the assessee, otherwise not..... - AT
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