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 - Disallowance of Brokerage Payment paid in respect of sale of land - It was decided by the parties that complete payment would be paid within 3 years and thus thereafter the registered sale deed got executed on 22-06-2023 which is registered before the Registering Authority and thus the brokerage was paid by the assessee on completion of the job. - Thus no justification in the orders of the lower authorities to make disallowance as it is a mutual agreement between the purchaser and broker to get the deal done. - AT
Computation of capital gain - Disallowance of Brokerage Payment paid in respect of sale of land - It was decided by the parties that complete payment would be paid within 3 years and thus thereafter the registered sale deed got executed on 22-06-2023 which is registered before the Registering Authority and thus the brokerage was paid by the assessee on completion of the job. - Thus no justification in the orders of the lower authorities to make disallowance as it is a mutual agreement between the purchaser and broker to get the deal done. - AT
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