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 u/s 115JB - adjustments to Book profit - wealth tax liability does not come within the purview of Explanation–1(a) to section 115JB(2) - Wealth tax payable is certainly an ascertained liability, hence, cannot be treated as unascertained liability. Therefore, it is not covered under Explanation–1(c) to section 115JB(2) - AT
MAT u/s 115JB - adjustments to Book profit - wealth tax liability does not come within the purview of Explanation–1(a) to section 115JB(2) - Wealth tax payable is certainly an ascertained liability, hence, cannot be treated as unascertained liability. Therefore, it is not covered under Explanation–1(c) to section 115JB(2) - AT
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