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. 40A(2)(b) - payment made for getting sales lead from related party - neither furnish details of such sales leads nor details of business actually generated through those leads - onus was on the assessee to prove that these reimbursement of expenses to related party were wholly and exclusively incurred for the purposes of business, which he failed to discharge - addition confirmed
Addition u/s. 40A(2)(b) - payment made for getting sales lead from related party - neither furnish details of such sales leads nor details of business actually generated through those leads - onus was on the assessee to prove that these reimbursement of expenses to related party were wholly and exclusively incurred for the purposes of business, which he failed to discharge - addition confirmed
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