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...
Cancellation of registration u/s 12AB(4) denied - trust's investments in mutual funds from accumulations and corpus donations, not borrowed funds - trust deed clause allowing settlor's accommodation became infructuous after settlor's death in 1965, not violating section 13(3) - investments in mutual funds to meet section 11(5) requirements - CIT(Exemption) cannot cancel registration merely based on trust deed covenants without examining actual activities - activities genuine and in accordance with objects - order set aside, appeal allowed.
Cancellation of registration u/s 12AB(4) denied - trust's investments in mutual funds from accumulations and corpus donations, not borrowed funds - trust deed clause allowing settlor's accommodation became infructuous after settlor's death in 1965, not violating section 13(3) - investments in mutual funds to meet section 11(5) requirements - CIT(Exemption) cannot cancel registration merely based on trust deed covenants without examining actual activities - activities genuine and in accordance with objects - order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
