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...
Deduction u/s 36(1) (viia) - section 36(1) (viia) clearly provides for deduction of 7.5 % of the total income and a further deduction of 10 % of the aggregate of average rural advances of the specified banks. Thus assessee is entitled to further deduction of 7.5 % of total income of the assessee over and above 10 % of aggregate of average rural advances of the bank - AT
Deduction u/s 36(1) (viia) - section 36(1) (viia) clearly provides for deduction of 7.5 % of the total income and a further deduction of 10 % of the aggregate of average rural advances of the specified banks. Thus assessee is entitled to further deduction of 7.5 % of total income of the assessee over and above 10 % of aggregate of average rural advances of the bank - AT
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