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...
Exemption u/s. 54F - LTCG on sale of jewellery - assessee has invested the full consideration of sale of jewellery in the purchase of the plot of land - The AO is directed to verify the certificate of construction issued by Municipal Corporation, Moradabad keeping in mind that the cost of investment in land is also part of cost of construction of the residential house to avail the exemption u/s 54F - remanded
Exemption u/s. 54F - LTCG on sale of jewellery - assessee has invested the full consideration of sale of jewellery in the purchase of the plot of land - The AO is directed to verify the certificate of construction issued by Municipal Corporation, Moradabad keeping in mind that the cost of investment in land is also part of cost of construction of the residential house to avail the exemption u/s 54F - remanded
Note: It is a system-generated summary and is for quick reference only.