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 liability - the provisions were made at the year end is reversed in the beginning of the next accounting year - it cannot be said that income had accrued in the hands of the payee. - there was no liability in the hands of the assessee company to deduct TDS - AT
TDS liability - the provisions were made at the year end is reversed in the beginning of the next accounting year - it cannot be said that income had accrued in the hands of the payee. - there was no liability in the hands of the assessee company to deduct TDS - AT
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