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...
Addition u/s 68 - assessee submitted all the necessary details in support of the share applicant and share premium receipt - The A.O. has not pointed out any defect in the documents - Even no notice u/s. 133(6) was issued to the share applicant to verify identity, genuineness and creditworthiness of the share applicant - In such cases Addition u/s 68 is not sustainable.
Addition u/s 68 - assessee submitted all the necessary details in support of the share applicant and share premium receipt - The A.O. has not pointed out any defect in the documents - Even no notice u/s. 133(6) was issued to the share applicant to verify identity, genuineness and creditworthiness of the share applicant - In such cases Addition u/s 68 is not sustainable.
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