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...
TDS u/s 194C - Disallowance u/s 40(a)(ia) - Non deduction of TDS on minimum guarantee expense - The Tribunal analyzed the business model of the assessee and concluded that no work was carried out, thus section 194C of the Act did not apply. The ITAT directed the Assessing Officer to delete the disallowed expenses.
TDS u/s 194C - Disallowance u/s 40(a)(ia) - Non deduction of TDS on minimum guarantee expense - The Tribunal analyzed the business model of the assessee and concluded that no work was carried out, thus section 194C of the Act did not apply. The ITAT directed the Assessing Officer to delete the disallowed expenses.
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