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...
Revision u/s 263 - Deemed rental value - income from house property - applicability of provisions u/sec. 23(5) - The ITAT found that the Pr.CIT's order was justified in directing a fresh assessment concerning the determination of deemed rental value under section 23(5) of the Act, thus upholding the jurisdiction under section 263 for this matter.
Revision u/s 263 - Deemed rental value - income from house property - applicability of provisions u/sec. 23(5) - The ITAT found that the Pr.CIT's order was justified in directing a fresh assessment concerning the determination of deemed rental value under section 23(5) of the Act, thus upholding the jurisdiction under section 263 for this matter.
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