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...
Reassessment proceedings validly initiated based on fresh tangible material regarding undeclared capitation fees. Exemption u/s 11 denied as charging capitation fees is against trust's charitable objective. Word 'wholly' in Section 11 akin to 'solely', no scope for partial charitable purposes. ITAT wrongly sustained exemption and relied on ITSC order for other assessment years. HC set aside ITAT order, substantial questions answered in Revenue's favor.
Reassessment proceedings validly initiated based on fresh tangible material regarding undeclared capitation fees. Exemption u/s 11 denied as charging capitation fees is against trust's charitable objective. Word 'wholly' in Section 11 akin to 'solely', no scope for partial charitable purposes. ITAT wrongly sustained exemption and relied on ITSC order for other assessment years. HC set aside ITAT order, substantial questions answered in Revenue's favor.
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