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...
E-commerce business - Selling at a price lower than the cost price - unless certain provisions such as Section 145(3)are invoked, the AO is not empowered to go beyond the book results - there is no provision by which the Revenue can ignore the sale price declared and proceed to enhance the sale price without any material before him to show that the Assessee has in fact realized higher sale price - addition deleted
E-commerce business - Selling at a price lower than the cost price - unless certain provisions such as Section 145(3)are invoked, the AO is not empowered to go beyond the book results - there is no provision by which the Revenue can ignore the sale price declared and proceed to enhance the sale price without any material before him to show that the Assessee has in fact realized higher sale price - addition deleted
Note: It is a system-generated summary and is for quick reference only.
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