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...
Addition u/s 68 on unexplained capital - erroneous filing of ITR and is a result of mistake committed by the assessee partnership firm - the capital introduced by the partners cannot be taxed in the hands of the assessee-firm under section 68 - we are of the considered opinion that the ld. CIT(A) has fully justified in deleting the addition made under section 68 of the Act. - AT
Addition u/s 68 on unexplained capital - erroneous filing of ITR and is a result of mistake committed by the assessee partnership firm - the capital introduced by the partners cannot be taxed in the hands of the assessee-firm under section 68 - we are of the considered opinion that the ld. CIT(A) has fully justified in deleting the addition made under section 68 of the Act. - AT
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