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...
Nature of expenditure - substantial amount incurred at fag end of the year - The assessee has been unable to prove that this particular expenditure will not give benefit to the company for a long period. Thus the amount cannot be categorized as a revenue expenditure under the head repair and maintenance and the same needs to be capitalized
Nature of expenditure - substantial amount incurred at fag end of the year - The assessee has been unable to prove that this particular expenditure will not give benefit to the company for a long period. Thus the amount cannot be categorized as a revenue expenditure under the head repair and maintenance and the same needs to be capitalized
Note: It is a system-generated summary and is for quick reference only.
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