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 ITAT upheld disallowance u/s 14A r.w.r.8D for expenditure on earning exempt income due to lack of fund utilization details. Dismissed appeal as assessee failed to provide supporting documents. Dismissed disallowance u/s 40(a)(ia) for TDS non-deduction as assessee admitted lapse. Upheld disallowance u/s 43B for late leave encashment deposit as assessee failed to contest. Rejecting appeal, ITAT cited Chekmate Services Pvt. Ltd. ruling that delayed PF & ESI contributions are not deductible u/s 36(1)(va) if deposited post due date.
The ITAT upheld disallowance u/s 14A r.w.r.8D for expenditure on earning exempt income due to lack of fund utilization details. Dismissed appeal as assessee failed to provide supporting documents. Dismissed disallowance u/s 40(a)(ia) for TDS non-deduction as assessee admitted lapse. Upheld disallowance u/s 43B for late leave encashment deposit as assessee failed to contest. Rejecting appeal, ITAT cited Chekmate Services Pvt. Ltd. ruling that delayed PF & ESI contributions are not deductible u/s 36(1)(va) if deposited post due date.
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