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 on account of share capital - assessee has filed sufficient documents e.g. PAN, bank statements, etc. to establish the identities and creditworthiness - AO has not been able to rebut or find any discrepancy about the documents submitted - If the notices issued by the A.O. to the share subscribers were not complied with or came back unserved then this could not be held against the assessee - addition not sustainable
Addition u/s 68 on account of share capital - assessee has filed sufficient documents e.g. PAN, bank statements, etc. to establish the identities and creditworthiness - AO has not been able to rebut or find any discrepancy about the documents submitted - If the notices issued by the A.O. to the share subscribers were not complied with or came back unserved then this could not be held against the assessee - addition not sustainable
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