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...
The Appellate Tribunal addressed issues u/s 40(a)(ia)/43B regarding disallowance for provisions made for unfinished work claimed as expenditure. CIT (A) upheld AO's disallowance u/s 40A. CIT(A) found provisions of TDS applicable to unfinished work under POCM Method. Tribunal agreed with CIT (A) on disallowances u/s 40A(ia) and 40B. Assessee's appeal partly allowed due to no exempt income for u/s 14A disallowance. Tribunal directed consideration of TDS payments post-account closure.
The Appellate Tribunal addressed issues u/s 40(a)(ia)/43B regarding disallowance for provisions made for unfinished work claimed as expenditure. CIT (A) upheld AO's disallowance u/s 40A. CIT(A) found provisions of TDS applicable to unfinished work under POCM Method. Tribunal agreed with CIT (A) on disallowances u/s 40A(ia) and 40B. Assessee's appeal partly allowed due to no exempt income for u/s 14A disallowance. Tribunal directed consideration of TDS payments post-account closure.
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