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...
Penalty u/s 271(1)(c) - sale of land was not disclosed in the original return of income - additions during scrutiny assessment - the addition was made by invoking the “deeming provisions” under Section 56(2)(vii)(b) - nothing has been brought on record to demonstrate that the assessee had concealed the particulars of income or had deliberately furnished inaccurate particulars of income. - No penalty - AT
Penalty u/s 271(1)(c) - sale of land was not disclosed in the original return of income - additions during scrutiny assessment - the addition was made by invoking the “deeming provisions” under Section 56(2)(vii)(b) - nothing has been brought on record to demonstrate that the assessee had concealed the particulars of income or had deliberately furnished inaccurate particulars of income. - No penalty - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
