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...
Doubtful debts - Deduction u/s 36(1)(viia) in respect of rural branches based on population of ward - "place" referred to in the above definition clause is the ward of a panchayat or municipality, the AO took the view that "place" contained in the definition clause should mean a revenue village. No doubt, "place" as such is not defined in the definition clauses and so much so, we have to find out the scope and meaning of "place" referred to in the section.
Doubtful debts - Deduction u/s 36(1)(viia) in respect of rural branches based on population of ward - "place" referred to in the above definition clause is the ward of a panchayat or municipality, the AO took the view that "place" contained in the definition clause should mean a revenue village. No doubt, "place" as such is not defined in the definition clauses and so much so, we have to find out the scope and meaning of "place" referred to in the section.
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