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...
Addition u/s 69A (unexplained money) was deleted as the assessee explained the source for purchasing property from capital contribution by partners. Addition u/s 68 (cash credits) for consideration paid by cheque and stamp duty/registration charges was also deleted, as the contribution was received from partners through banking channels and their identities were established. The CIT(A)'s enhancement was reversed by the ITAT.
Addition u/s 69A (unexplained money) was deleted as the assessee explained the source for purchasing property from capital contribution by partners. Addition u/s 68 (cash credits) for consideration paid by cheque and stamp duty/registration charges was also deleted, as the contribution was received from partners through banking channels and their identities were established. The CIT(A)'s enhancement was reversed by the ITAT.
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