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 - provision for leave encashment written back - ITAT after taking note of the entire facts, came to the conclusion that the final statements drawn by the assessee are in compliance with the statutory requirements, such as, the Companies Act and the computation of the total income has been done in accordance with the Act - Thus the tribunal after re-examining the facts upheld the finding of the CIT(A) - Revenue appeal dismissed - HC
Disallowance u/s 43B - provision for leave encashment written back - ITAT after taking note of the entire facts, came to the conclusion that the final statements drawn by the assessee are in compliance with the statutory requirements, such as, the Companies Act and the computation of the total income has been done in accordance with the Act - Thus the tribunal after re-examining the facts upheld the finding of the CIT(A) - Revenue appeal dismissed - HC
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