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...
Foreign Tax Credit u/s. 90 - denial of tax credit paid in the source country - Form No.67 was not filed before the due date of filing of return of income - While the Tribunal did not directly address the issue of late filing, it emphasized the need for the AO to verify the filing of Form 67 and grant relief accordingly, suggesting a resolution for the delay issue. The Tribunal recognized the discrepancy between the AO's assertion of rejecting the application under Section 154 and the actual allowance of the claim in the order. It directed the AO to rectify this and grant relief if the claim was indeed accepted but not allowed in the final computation.
Foreign Tax Credit u/s. 90 - denial of tax credit paid in the source country - Form No.67 was not filed before the due date of filing of return of income - While the Tribunal did not directly address the issue of late filing, it emphasized the need for the AO to verify the filing of Form 67 and grant relief accordingly, suggesting a resolution for the delay issue. The Tribunal recognized the discrepancy between the AO's assertion of rejecting the application under Section 154 and the actual allowance of the claim in the order. It directed the AO to rectify this and grant relief if the claim was indeed accepted but not allowed in the final computation.
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