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...
Exemption u/s 11 was not claimed in original return due to auditor's mistake in Form No. 10B. Assessee rectified mistake by filing revised Form No. 10B. Statutory claim of exemption u/s 11(1)(a) amounting to Rs. 43,98,666/- cannot be denied. Exemption u/s 11(1)(a) already claimed in original return, only mistake in mentioning amount of second part of exemption. Appellate authorities can allow legal claim if not allowed by AO. ITAT directed AO to allow assessee's claim of exemption of Rs. 43,98,655/- under second part of section 11(1)(a) after verifying revised Form 10B filed by assessee. Assessee's appeal allowed.
Exemption u/s 11 was not claimed in original return due to auditor's mistake in Form No. 10B. Assessee rectified mistake by filing revised Form No. 10B. Statutory claim of exemption u/s 11(1)(a) amounting to Rs. 43,98,666/- cannot be denied. Exemption u/s 11(1)(a) already claimed in original return, only mistake in mentioning amount of second part of exemption. Appellate authorities can allow legal claim if not allowed by AO. ITAT directed AO to allow assessee's claim of exemption of Rs. 43,98,655/- under second part of section 11(1)(a) after verifying revised Form 10B filed by assessee. Assessee's appeal allowed.
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