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...
Computation of income from business u/s 45(2) when a capital asset converted into stock in trade - A.O. was not correct in adopting gross land for computing long term capital gain and only saleable land for the purpose of income from business - AT
Computation of income from business u/s 45(2) when a capital asset converted into stock in trade - A.O. was not correct in adopting gross land for computing long term capital gain and only saleable land for the purpose of income from business - AT
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