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...
Disallowance of research & development expense - disallowance u/s 35 & 37 - the disallowance cannot be made only on the ground that results of the research were not shown by the assessee during the year under consideration. - AT
Disallowance of research & development expense - disallowance u/s 35 & 37 - the disallowance cannot be made only on the ground that results of the research were not shown by the assessee during the year under consideration. - AT
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