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...
Determination of character of income - LTCG or Business income - commercial intention - assessee, in essence, has sold the land by dividing into pieces of land - gain arising on sale of land cannot be regarded as ‘business income’
Determination of character of income - LTCG or Business income - commercial intention - assessee, in essence, has sold the land by dividing into pieces of land - gain arising on sale of land cannot be regarded as ‘business income’
Note: It is a system-generated summary and is for quick reference only.