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...
TP adjustment for corporate guarantee commission at 0.50% on guaranteed amount directed. Interest on receivables beyond agreed credit period of 60-240 days for non-AEs to be allowed for AEs. Interest rate on foreign currency receivables/advances accepted as LIBOR+200 points. Weighted deduction u/s 35(2AB) for clinical trial expenses incurred outside approved R&D facilities allowed based on prescribed authority approval and judicial precedents.
TP adjustment for corporate guarantee commission at 0.50% on guaranteed amount directed. Interest on receivables beyond agreed credit period of 60-240 days for non-AEs to be allowed for AEs. Interest rate on foreign currency receivables/advances accepted as LIBOR+200 points. Weighted deduction u/s 35(2AB) for clinical trial expenses incurred outside approved R&D facilities allowed based on prescribed authority approval and judicial precedents.
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