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...
Addition u/s 41(1) - cessation of liability - In light of the precedent set forth in Sugauli Sugar Works, wherein the Supreme Court clarified that the mere lapse of time or absence of actual cessation in the assessee's books of account does not warrant the addition under section 41(1) of the Income Tax Act, the Tribunal deemed it appropriate to delete the impugned addition.
Addition u/s 41(1) - cessation of liability - In light of the precedent set forth in Sugauli Sugar Works, wherein the Supreme Court clarified that the mere lapse of time or absence of actual cessation in the assessee's books of account does not warrant the addition under section 41(1) of the Income Tax Act, the Tribunal deemed it appropriate to delete the impugned addition.
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