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...
Deemed dividend addition u/s 2(22)(e) - loan transaction from one subsidiary to another subsidiary company with common parent company - It is not possible to accept the contention that the respondent-assessee should be treated as a shareholder or beneficial owner of the shares in the other subsidiary company.
Deemed dividend addition u/s 2(22)(e) - loan transaction from one subsidiary to another subsidiary company with common parent company - It is not possible to accept the contention that the respondent-assessee should be treated as a shareholder or beneficial owner of the shares in the other subsidiary company.
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