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...
Deemed dividend u/s 2(22)(e) - The AO held that loans received by the assessee from the Company constituted deemed dividends. However, the Appellate Tribunal found that there were no withdrawals of loans during the relevant year, leading to the conclusion that the additions proposed by the Assessing Officer were unwarranted. Consequently, the Tribunal ruled in favor of the assessee and deleted the proposed additions.
Deemed dividend u/s 2(22)(e) - The AO held that loans received by the assessee from the Company constituted deemed dividends. However, the Appellate Tribunal found that there were no withdrawals of loans during the relevant year, leading to the conclusion that the additions proposed by the Assessing Officer were unwarranted. Consequently, the Tribunal ruled in favor of the assessee and deleted the proposed additions.
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