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...
Disallowance u/s 43B on account of GST remaining unpaid - Facts relating to the issue need to be determined and verified in the first place, including amongst other things as to which component of income the GST relates to whether rental income or income from business and profession. If it found to relate to rental income then whether it has been included in the rental income returned by the assessee . If it has not been returned, there is no occasion for making any disallowance at all, but if it has been returned as rental income, then the issue needs to be determined in the light of section 23 of the Act which allows deduction of “local taxes” from rental income on payment basis and it needs to be decided whether the GST is covered under the same or not. - AT
Disallowance u/s 43B on account of GST remaining unpaid - Facts relating to the issue need to be determined and verified in the first place, including amongst other things as to which component of income the GST relates to whether rental income or income from business and profession. If it found to relate to rental income then whether it has been included in the rental income returned by the assessee . If it has not been returned, there is no occasion for making any disallowance at all, but if it has been returned as rental income, then the issue needs to be determined in the light of section 23 of the Act which allows deduction of “local taxes” from rental income on payment basis and it needs to be decided whether the GST is covered under the same or not. - AT
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