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...
TDS u/s 195 - DTAA with Uganda - professional services - the services received by the assessee from these three persons is covered by article 14 and therefore, the same cannot be included in article 12 - article 12(3)(b) specifically provided that the term fees for technical services does not include payments for services mentioned in articles 14 and 15 of this convention - neither TDS was deductible nor disallowance u/s 40(a)(i)
TDS u/s 195 - DTAA with Uganda - professional services - the services received by the assessee from these three persons is covered by article 14 and therefore, the same cannot be included in article 12 - article 12(3)(b) specifically provided that the term fees for technical services does not include payments for services mentioned in articles 14 and 15 of this convention - neither TDS was deductible nor disallowance u/s 40(a)(i)
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