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...
Bogus LTCG - genuine v/s sham transaction - burden of proof - penny stock purchases - colourable devices adopted in the process or not? - The assessee cannot take shelter under the opinion given by the experts as it is not the expert who has indulged in the transaction but it is the assessee. - the Tribunal committed a serious error in setting aside the orders of the CIT(A) who had affirmed the orders of the Assessing Officer and equally the Tribunal committed a serious error both on law and fact in interfering with the assumption of jurisdiction by the Commissioner under Section 263 - HC
Bogus LTCG - genuine v/s sham transaction - burden of proof - penny stock purchases - colourable devices adopted in the process or not? - The assessee cannot take shelter under the opinion given by the experts as it is not the expert who has indulged in the transaction but it is the assessee. - the Tribunal committed a serious error in setting aside the orders of the CIT(A) who had affirmed the orders of the Assessing Officer and equally the Tribunal committed a serious error both on law and fact in interfering with the assumption of jurisdiction by the Commissioner under Section 263 - HC
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