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...
Rent received - the rental income of the assessee from letting out building along with said amenities is a "composite rental income" assessable under the head "income from other sources" u/s 56(2)(iii) - assessee is not entitled for claim of deduction u/s 24(a) - AT
Rent received - the rental income of the assessee from letting out building along with said amenities is a "composite rental income" assessable under the head "income from other sources" u/s 56(2)(iii) - assessee is not entitled for claim of deduction u/s 24(a) - AT
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