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...
Assessee received compensation for transferring rights, rightly assessed as income from other sources, not capital gains. AO's determination of notional rent at Rs. 2.01 lakhs based on reasonable realizable rental value upheld. Addition of interest income confirmed due to lack of evidence regarding clubbing with spouse's income. Claim for deduction under Chapter VIA rejected for failure to produce evidence. Appeal partly allowed.
Assessee received compensation for transferring rights, rightly assessed as income from other sources, not capital gains. AO's determination of notional rent at Rs. 2.01 lakhs based on reasonable realizable rental value upheld. Addition of interest income confirmed due to lack of evidence regarding clubbing with spouse's income. Claim for deduction under Chapter VIA rejected for failure to produce evidence. Appeal partly allowed.
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