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 expenditure on salary and wages - establishment of nexus between the expenditure and the purpose of business - The assessee’s claim in the instant case is wholly unsubstantiated. No explanation, much less material, stands furnished before the AO. How, pray, could his action be faulted within law? He was accordingly well within his powers to make a reasonable estimate and disallow what he regarded as excessive or as not explained. - Order of CIT(A) deleting the additions set aside - AT
Disallowance of expenditure on salary and wages - establishment of nexus between the expenditure and the purpose of business - The assessee’s claim in the instant case is wholly unsubstantiated. No explanation, much less material, stands furnished before the AO. How, pray, could his action be faulted within law? He was accordingly well within his powers to make a reasonable estimate and disallow what he regarded as excessive or as not explained. - Order of CIT(A) deleting the additions set aside - AT
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