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...
Validity of assessment order passed within statutory time limit prescribed u/s 153 upheld. Issuance of fresh notice u/s 143(2) by successor AO not mandated by law. Salary income earned by assessee, a non-resident, from employment on foreign ship within EEZ but beyond territorial waters, exempt under Income Tax Act as services not rendered in India per Section 9(1)(ii) read with Notification No. GSR 304(E) and Section 7(9) of Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976. Addition of salary income deleted.
Validity of assessment order passed within statutory time limit prescribed u/s 153 upheld. Issuance of fresh notice u/s 143(2) by successor AO not mandated by law. Salary income earned by assessee, a non-resident, from employment on foreign ship within EEZ but beyond territorial waters, exempt under Income Tax Act as services not rendered in India per Section 9(1)(ii) read with Notification No. GSR 304(E) and Section 7(9) of Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976. Addition of salary income deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
