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...
TDS u/s 194C - payment was made to goldsmiths for making charges - The payment made was less than ₹ 20,000/- and aggregate payment does not exceed the sum of ₹ 50,000/- as per the details furnished by the assessee. This fact was not disputed by the Ld.CIT(A). Therefore, we set aside the order of the Ld.CIT(A) and delete the addition made by the AO u/s 40(a)(ia). - AT
TDS u/s 194C - payment was made to goldsmiths for making charges - The payment made was less than ₹ 20,000/- and aggregate payment does not exceed the sum of ₹ 50,000/- as per the details furnished by the assessee. This fact was not disputed by the Ld.CIT(A). Therefore, we set aside the order of the Ld.CIT(A) and delete the addition made by the AO u/s 40(a)(ia). - AT
Note: It is a system-generated summary and is for quick reference only.