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 194A - Non deduction of tax on interest paid on deposits - DR has not objected for the same disallowance of 100% made by CIT(A) has been restricted to 30% in view of the amendment vide Finance Act 2014 to Section 40(a)(ia) - Accordingly, the disallowance made by the A.O in respect of defaulting payment of TDS is restricted to 30%. - AT
TDS u/s 194A - Non deduction of tax on interest paid on deposits - DR has not objected for the same disallowance of 100% made by CIT(A) has been restricted to 30% in view of the amendment vide Finance Act 2014 to Section 40(a)(ia) - Accordingly, the disallowance made by the A.O in respect of defaulting payment of TDS is restricted to 30%. - AT
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