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...
MAT - Adjustment to book profit u/s 115JB - the provision for doubtful debts shall represent a provision made to take care of the diminution in the value of “Sundry debtors” and the same cannot be understood as actual write off as ‘Bad debts’ - AT
MAT - Adjustment to book profit u/s 115JB - the provision for doubtful debts shall represent a provision made to take care of the diminution in the value of “Sundry debtors” and the same cannot be understood as actual write off as ‘Bad debts’ - AT
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