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...
Sales Incentive (Commission) paid to different persons - commission paid to HUF - related parties - Assessee had furnished complete details - Payments were made through banking channels. The amount of due TDS was deposited by the assessee - Further, the findings of the AO that the HUF being non-living person cannot perform any duty are findings with a non-application of mind. - Claim of the assessee allowed - AT
Sales Incentive (Commission) paid to different persons - commission paid to HUF - related parties - Assessee had furnished complete details - Payments were made through banking channels. The amount of due TDS was deposited by the assessee - Further, the findings of the AO that the HUF being non-living person cannot perform any duty are findings with a non-application of mind. - Claim of the assessee allowed - AT
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