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...
Exemption u/s 11 - assessee has paid most of the scholarship amount to the students of a particular religious community which is a clear violation of Section 13(1)(b) - Just because advertisement was published in Urdu language and that too in one newspaper, it cannot be presumed that it was targeted at the students belonging to a particular community only. In fact, a similar finding of CIT(A) in the assessment year 2010-11 was accepted by the revenue and was not even challenged before the Tribunal. - Benefit of exemption cannot be denied - HC
Exemption u/s 11 - assessee has paid most of the scholarship amount to the students of a particular religious community which is a clear violation of Section 13(1)(b) - Just because advertisement was published in Urdu language and that too in one newspaper, it cannot be presumed that it was targeted at the students belonging to a particular community only. In fact, a similar finding of CIT(A) in the assessment year 2010-11 was accepted by the revenue and was not even challenged before the Tribunal. - Benefit of exemption cannot be denied - HC
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