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...
Non granting TDS credit - As per assessee when the return of income was processed by the Centralised Processing Centre (“CPC”) u/s 143(1) in the intimation the CPC did not allow credit of TDS because the same was not reflected in form 26AS per the assessment year 2017-18 but are entirely stood included in form 26AS for the assessment year 2018-19 - Matter remanded back to verify the facts - AT
Non granting TDS credit - As per assessee when the return of income was processed by the Centralised Processing Centre (“CPC”) u/s 143(1) in the intimation the CPC did not allow credit of TDS because the same was not reflected in form 26AS per the assessment year 2017-18 but are entirely stood included in form 26AS for the assessment year 2018-19 - Matter remanded back to verify the facts - AT
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