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...
Disallowance u/s 36(1)(iii) - deduction of the interest - The assessee made investment in the group companies to take controlling interest in the group company - assessee made investment utilizing the borrowed funds for strategic business purposes - claim of deduction allowed.
Disallowance u/s 36(1)(iii) - deduction of the interest - The assessee made investment in the group companies to take controlling interest in the group company - assessee made investment utilizing the borrowed funds for strategic business purposes - claim of deduction allowed.
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