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. 40(a)(ia) - assessee has paid interest to various Non Banking Financial Companies without deducting tax at source - the assessee has obtained certificate only from one company named M/s. Tata Capital Ltd., which has claimed to have received interest income - The assessee has not furnished any certificate from any of other payees for the remaining amount. - Disallowance of interest expenditure paid to NBFCs other than M/s. Tata Capital Ltd. confirmed - AT
Disallowance u/s. 40(a)(ia) - assessee has paid interest to various Non Banking Financial Companies without deducting tax at source - the assessee has obtained certificate only from one company named M/s. Tata Capital Ltd., which has claimed to have received interest income - The assessee has not furnished any certificate from any of other payees for the remaining amount. - Disallowance of interest expenditure paid to NBFCs other than M/s. Tata Capital Ltd. confirmed - AT
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