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...
Income accruing or arising in India u/s 9(1)(i) - amount received by the assessee from Tata Communications Ltd. (“TCL”) as Standby Maintenance Charges - the Standby Maintenance Charges received by the assessee from TCL could not be assessed as FTS and was its ‘business income’ that was taxable only to the extent of its reference to the “business connection” in India - AT
Income accruing or arising in India u/s 9(1)(i) - amount received by the assessee from Tata Communications Ltd. (“TCL”) as Standby Maintenance Charges - the Standby Maintenance Charges received by the assessee from TCL could not be assessed as FTS and was its ‘business income’ that was taxable only to the extent of its reference to the “business connection” in India - AT
Note: It is a system-generated summary and is for quick reference only.