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...
Trust's income tax liability determined based on last will provisions, not maximum marginal rate - assessee's appeal allowed. AO and CIT(A) erred in applying Section 164(1) to tax at maximum marginal rate when share and income already determined by last will. Tax to be computed at normal rate per Section 160(iv) treating Trust as AOP, as contended by assessee.
Trust's income tax liability determined based on last will provisions, not maximum marginal rate - assessee's appeal allowed. AO and CIT(A) erred in applying Section 164(1) to tax at maximum marginal rate when share and income already determined by last will. Tax to be computed at normal rate per Section 160(iv) treating Trust as AOP, as contended by assessee.
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