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...
Additions u/s 40(a)(ia) for non deduction of TDS - it was claimed that, these amounts were disallowed u/s 40a(ia) suo motu - assessee-company had not made any attempt to prove nexus between amount of provision created which was disallowed in earlier years and the amount of provision reversed during the year under consideration - additions confirmed - AT
Additions u/s 40(a)(ia) for non deduction of TDS - it was claimed that, these amounts were disallowed u/s 40a(ia) suo motu - assessee-company had not made any attempt to prove nexus between amount of provision created which was disallowed in earlier years and the amount of provision reversed during the year under consideration - additions confirmed - AT
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