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 ruled on the assessment u/s 153A regarding lodging new claims of deduction u/s 80-IA. Assessee made fresh claims for deduction u/s 80IA(4) in compliance with notices u/s 153A for preceding six years. Forms were filed timely. Coordinate bench precedent favored assessee, allowing the deduction u/s 80IA. Revenue argued deduction for subsequent years requires allowance in AY 2017-18, which was granted. Assessee treated as "Developer of Infrastructure facility," not "Works Contractor," based on past treatment. Revenue's grounds dismissed.
The ITAT ruled on the assessment u/s 153A regarding lodging new claims of deduction u/s 80-IA. Assessee made fresh claims for deduction u/s 80IA(4) in compliance with notices u/s 153A for preceding six years. Forms were filed timely. Coordinate bench precedent favored assessee, allowing the deduction u/s 80IA. Revenue argued deduction for subsequent years requires allowance in AY 2017-18, which was granted. Assessee treated as "Developer of Infrastructure facility," not "Works Contractor," based on past treatment. Revenue's grounds dismissed.
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