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...
Deduction on account of lease equalization charges from lease rental - No force in the contentions of the Revenue that the accounting standards prescribed by the Guidance Note (issued by the ICAI) cannot be used to bifurcate the lease rental to reach the real income for the purpose of tax under the IT Act. - SC
Deduction on account of lease equalization charges from lease rental - No force in the contentions of the Revenue that the accounting standards prescribed by the Guidance Note (issued by the ICAI) cannot be used to bifurcate the lease rental to reach the real income for the purpose of tax under the IT Act. - SC
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