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...
Year-end Provision – assessee had made certain provisions for expenses at the end of the year for which deduction of tax at source has not been made - There is a difference between the payments that are made during the year and the payments made at the fag-end of the year. - In subsequent years, TDS has been deducted when Bill were booked - Having regard to the retrospective amendment to Sec.40(a)(ia) by the finance act, 2008, additions deleted - AT
Year-end Provision – assessee had made certain provisions for expenses at the end of the year for which deduction of tax at source has not been made - There is a difference between the payments that are made during the year and the payments made at the fag-end of the year. - In subsequent years, TDS has been deducted when Bill were booked - Having regard to the retrospective amendment to Sec.40(a)(ia) by the finance act, 2008, additions deleted - AT
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