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...
Deduction of research and development expenses claimed u/s 35(2AB) - weighted deduction - whether the expenditure claimed by the assessee is required to be approved by the DSIR? - The Tribunal held that in view of decision of High Court, AO directed to verify the correctness of the claim of the actual expenses incurred by the assessee in respect of scientific research in-house research and development facility. If the claim of assessee is found to be correct he would delete the impugned disallowance of expenditure.
Deduction of research and development expenses claimed u/s 35(2AB) - weighted deduction - whether the expenditure claimed by the assessee is required to be approved by the DSIR? - The Tribunal held that in view of decision of High Court, AO directed to verify the correctness of the claim of the actual expenses incurred by the assessee in respect of scientific research in-house research and development facility. If the claim of assessee is found to be correct he would delete the impugned disallowance of expenditure.
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