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...
MAT credit computation u/s 115JAA - Inclusion of surcharge and cess - term "income tax" as employed in Section 2 of the Finance Act, which includes surcharge as also the special and the additional surcharge whenever provided - even CBDT Circular No.3 of 2018 dated 11.7.2018 also show understanding of the Board was that tax includes applicable surcharge and cess
MAT credit computation u/s 115JAA - Inclusion of surcharge and cess - term "income tax" as employed in Section 2 of the Finance Act, which includes surcharge as also the special and the additional surcharge whenever provided - even CBDT Circular No.3 of 2018 dated 11.7.2018 also show understanding of the Board was that tax includes applicable surcharge and cess
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