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...
Denial of Foreign Tax Credit (FTC) - being Form 67 was not filed along with the ITR before the time limit u/s 139 (1) - The use of the word "shall" in the rule indicates the mandatory nature of this requirement. - The Tribunal referred to a precedent set by the Mumbai Bench of the ITAT in the case of Rohini Hattangadi vs. CIT (A), where it was held that the delay in filing Form 67 should not disentitle the assessee from claiming FTC. The decision emphasized that procedural law should not be construed as mandatory if it aids the claim of substantive right. - Furthermore, the Tribunal considered various decisions stating that provisions of Double Taxation Avoidance Agreements (DTAA) override the provisions of the Act if they are beneficial to the assessee.
Denial of Foreign Tax Credit (FTC) - being Form 67 was not filed along with the ITR before the time limit u/s 139 (1) - The use of the word "shall" in the rule indicates the mandatory nature of this requirement. - The Tribunal referred to a precedent set by the Mumbai Bench of the ITAT in the case of Rohini Hattangadi vs. CIT (A), where it was held that the delay in filing Form 67 should not disentitle the assessee from claiming FTC. The decision emphasized that procedural law should not be construed as mandatory if it aids the claim of substantive right. - Furthermore, the Tribunal considered various decisions stating that provisions of Double Taxation Avoidance Agreements (DTAA) override the provisions of the Act if they are beneficial to the assessee.
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