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...
Slump sale - taxable as LTCG or STCG - sale of depreciable assets - the provisions of Section 50 (2) would apply to a case where the assessee transfers one or more block of assets, which he was using in running of his business. Such is not the case here because in this case, the assessee sold the entire business as a running concern. - SC
Slump sale - taxable as LTCG or STCG - sale of depreciable assets - the provisions of Section 50 (2) would apply to a case where the assessee transfers one or more block of assets, which he was using in running of his business. Such is not the case here because in this case, the assessee sold the entire business as a running concern. - SC
Note: It is a system-generated summary and is for quick reference only.
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