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...
Levy of penalty u/s. 271B - non completion of audit within reasonable time - Co-operative society - If the appointment of the statutory/tax auditor was done after the due date of completion of audit u/s 44AB and audit was completed within a reasonable time of such appointment, then the penalty u/s 271B cannot be held as justified. - AO directed to verify the facts - AT
Levy of penalty u/s. 271B - non completion of audit within reasonable time - Co-operative society - If the appointment of the statutory/tax auditor was done after the due date of completion of audit u/s 44AB and audit was completed within a reasonable time of such appointment, then the penalty u/s 271B cannot be held as justified. - AO directed to verify the facts - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
