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...
Computation of capital gain - sale of land in two parts [different AYs] - We agree with the contention of assessee that when a part of the land i.e. 5.74 acres out of the total area of 8.66 acres was sold in A.Y 2013-14 and the remaining part of 2.92 acres of land was sold in A.Y 2014-15, the AO instead of taking the value of the land in acres could not have taken the value per sft which is for developed land with internal roads etc. - AT
Computation of capital gain - sale of land in two parts [different AYs] - We agree with the contention of assessee that when a part of the land i.e. 5.74 acres out of the total area of 8.66 acres was sold in A.Y 2013-14 and the remaining part of 2.92 acres of land was sold in A.Y 2014-15, the AO instead of taking the value of the land in acres could not have taken the value per sft which is for developed land with internal roads etc. - AT
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