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 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual rent that was paid to the owner by the assessee company. - the CAM charges paid by it were liable for deduction of tax at source @2%, i.e., u/s. 194C - AT
TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual rent that was paid to the owner by the assessee company. - the CAM charges paid by it were liable for deduction of tax at source @2%, i.e., u/s. 194C - AT
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