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 - conversion of preference share into equity share - the only doubt is that the value of share premium charged is not truly reflecting the intrinsic value of the equity shares of the company - the amount of preference shares credited in the earlier year and no cash/sum credited in the books of accounts in current year which is the essential condition to apply the provisions of u/s 68 - no addition
Addition u/s 68 - conversion of preference share into equity share - the only doubt is that the value of share premium charged is not truly reflecting the intrinsic value of the equity shares of the company - the amount of preference shares credited in the earlier year and no cash/sum credited in the books of accounts in current year which is the essential condition to apply the provisions of u/s 68 - no addition
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