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...
Revision u/s 263 - claiming business expenditure while claiming standard deduction in the rental income - No doubt assessee has claimed the voluntary expenditure under the head income from business. - However, the relevant expenditure was voluntarily disallowed while computing the income from business and the expenditures which are relevant for the business expenditure were claimed. - Revision proceedings not valid - AT
Revision u/s 263 - claiming business expenditure while claiming standard deduction in the rental income - No doubt assessee has claimed the voluntary expenditure under the head income from business. - However, the relevant expenditure was voluntarily disallowed while computing the income from business and the expenditures which are relevant for the business expenditure were claimed. - Revision proceedings not valid - AT
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