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...
LTCG - transfer of Internal Audit and Risk Consultancy practice (IARC) to company - client list and contract relationship has been built by the assessee over past 30 years - cannot be considered as a non-compete fees - this is a long-term capital asset - cost of the acquisition will be nil as self-acquired u/s 55 (2)(a)(ii)
LTCG - transfer of Internal Audit and Risk Consultancy practice (IARC) to company - client list and contract relationship has been built by the assessee over past 30 years - cannot be considered as a non-compete fees - this is a long-term capital asset - cost of the acquisition will be nil as self-acquired u/s 55 (2)(a)(ii)
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