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 195 - Disallowance invoking section 40(a) on account of Foster’s Brand - said amount was capitalized by the assessee in the books under Fixed Assets and depreciation on the same was claimed @ of 25% under section 32(1) - following the earlier decisions, no additions can be made - CIT(A) has rightly deleted the additions. - AT
TDS u/s 195 - Disallowance invoking section 40(a) on account of Foster’s Brand - said amount was capitalized by the assessee in the books under Fixed Assets and depreciation on the same was claimed @ of 25% under section 32(1) - following the earlier decisions, no additions can be made - CIT(A) has rightly deleted the additions. - AT
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