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...
TDS u/s 195 - default u/s 201(1)/201(1A) - assessee deducted TDS at 10% plus surcharge on consideration paid for purchase of shares from non-resident sellers - TDS Officer re-characterized transaction from 'sale of shares' to 'sale of assets' - HELD: Assessee deducted TDS on payments made for share purchase and deposited it with Government - AO re-characterized nature of transaction in proceedings u/s 201 beyond jurisdiction - Undisputed facts show assessee not an 'assessee in default' - No infirmity in impugned order, upheld against revenue.
TDS u/s 195 - default u/s 201(1)/201(1A) - assessee deducted TDS at 10% plus surcharge on consideration paid for purchase of shares from non-resident sellers - TDS Officer re-characterized transaction from 'sale of shares' to 'sale of assets' - HELD: Assessee deducted TDS on payments made for share purchase and deposited it with Government - AO re-characterized nature of transaction in proceedings u/s 201 beyond jurisdiction - Undisputed facts show assessee not an 'assessee in default' - No infirmity in impugned order, upheld against revenue.
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