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 brokerage and commission - non deduction of TDS u/s 40(a)(ia) - section 40(a)(ia) of the Act only applies when income is computed under the head ‘profit & gains’ from business or profession, but not under the head ‘income from capital gains’ - AT
Disallowance of brokerage and commission - non deduction of TDS u/s 40(a)(ia) - section 40(a)(ia) of the Act only applies when income is computed under the head ‘profit & gains’ from business or profession, but not under the head ‘income from capital gains’ - AT
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