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...
Section 143(1) intimation not challenged before CIT(A), appeal maintainable only against section 143(3) assessment order. CSR expenses allowed as deduction u/s 80G, not covered under exceptions, distinguishable from cited case on voluntariness, amendment evidences legislative intent to allow CSR as 80G deduction if other conditions satisfied. AO directed to allow assessee's claim subject to fulfilling other requirements of section 80G.
Section 143(1) intimation not challenged before CIT(A), appeal maintainable only against section 143(3) assessment order. CSR expenses allowed as deduction u/s 80G, not covered under exceptions, distinguishable from cited case on voluntariness, amendment evidences legislative intent to allow CSR as 80G deduction if other conditions satisfied. AO directed to allow assessee's claim subject to fulfilling other requirements of section 80G.
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