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...
Receipts of Non-Compete Agreement - capital gain or business receipt - The Non-Compete Agreement was part and parcel of the sale of the business and cannot be seen in isolation - the sale of assets(business) held by the Assessee in excess of 36 months - receipt was capital nature and it gave rise to long term capital gain.
Receipts of Non-Compete Agreement - capital gain or business receipt - The Non-Compete Agreement was part and parcel of the sale of the business and cannot be seen in isolation - the sale of assets(business) held by the Assessee in excess of 36 months - receipt was capital nature and it gave rise to long term capital gain.
Note: It is a system-generated summary and is for quick reference only.
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