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...
Increase of general reserve due to Composite Scheme of Arrangement and Amalgamation of the assessee-company is neither a benefit nor a perquisite nor it is arisen out of carrying on of the business or profession by the assessee. Hence, provisions of Section 28(iv) is not applicable.
Increase of general reserve due to Composite Scheme of Arrangement and Amalgamation of the assessee-company is neither a benefit nor a perquisite nor it is arisen out of carrying on of the business or profession by the assessee. Hence, provisions of Section 28(iv) is not applicable.
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