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 of deduction u/s. 80JJAA - In the course of assessment the said claim cannot be rejected on the ground that the same is not made in the return filed under Section 139(1) and on the ground that no revised return is filed under Section 139(5) - the assessee's claim for 80JJAA need to be considered by the AO subject to the allowability of the claim on merits - AT
Disallowance of deduction u/s. 80JJAA - In the course of assessment the said claim cannot be rejected on the ground that the same is not made in the return filed under Section 139(1) and on the ground that no revised return is filed under Section 139(5) - the assessee's claim for 80JJAA need to be considered by the AO subject to the allowability of the claim on merits - AT
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