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...
Exemption u/s 11 - Accumulation of income - Carry forward of deficit - Carry forward of excess expenditure carried forward from the earlier assessment years - The Explanation 5 to Section 11 as inserted by the Finance Act 2021 w.e.f 1/04/2022 won’t any bearing for the impugned assessment year 2015-16. - Benefit of excess expenditure in the earlier years cannot be denied - AT
Exemption u/s 11 - Accumulation of income - Carry forward of deficit - Carry forward of excess expenditure carried forward from the earlier assessment years - The Explanation 5 to Section 11 as inserted by the Finance Act 2021 w.e.f 1/04/2022 won’t any bearing for the impugned assessment year 2015-16. - Benefit of excess expenditure in the earlier years cannot be denied - AT
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