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...
Addition u/s 68 - AOP - As in the eyes of law there is no evidence which the assessee has shown about the legal existence of an AOP. Income-tax Dpartment can assess an entity as an AOP only if it has a separate PAN and there is no mechanism in the statute for including the income of an AOP along with return of an individual. - AT
Addition u/s 68 - AOP - As in the eyes of law there is no evidence which the assessee has shown about the legal existence of an AOP. Income-tax Dpartment can assess an entity as an AOP only if it has a separate PAN and there is no mechanism in the statute for including the income of an AOP along with return of an individual. - AT
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