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...
Relief u/s. 90 / 90A - foreign tax credit - the assessee has paid foreign tax credit in USA and has filed his return of income U/s. 139(4) - we consider it deemed to be fit that the CBDT Notification can be applied retrospectively which is being a beneficial provision to the assessee. - AT
Relief u/s. 90 / 90A - foreign tax credit - the assessee has paid foreign tax credit in USA and has filed his return of income U/s. 139(4) - we consider it deemed to be fit that the CBDT Notification can be applied retrospectively which is being a beneficial provision to the assessee. - AT
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