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...
TDS u/s 194C or u/s 192 - payment to Self Help Groups (SHG) - there is no contractor-contractee relationship but is more in the nature of employee-employer relationship as the assessee is also making contributions to the EPF and ESI - the payments made to an individual is not exceeding the prescribed limit u/s 192 - No TDS - AT
TDS u/s 194C or u/s 192 - payment to Self Help Groups (SHG) - there is no contractor-contractee relationship but is more in the nature of employee-employer relationship as the assessee is also making contributions to the EPF and ESI - the payments made to an individual is not exceeding the prescribed limit u/s 192 - No TDS - AT
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