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...
Income Tax: Proposed amendment explicitly states that any sum referred to in sub-section (1) of section 194J does not constitute "work" for TDS u/s 194C, thereby excluding sums paid u/s 194J from section 194C. This clarifies that deductors should deduct tax u/s 194J instead of 194C for professional or technical services. The amendment takes effect from October 1, 2024.
Income Tax: Proposed amendment explicitly states that any sum referred to in sub-section (1) of section 194J does not constitute "work" for TDS u/s 194C, thereby excluding sums paid u/s 194J from section 194C. This clarifies that deductors should deduct tax u/s 194J instead of 194C for professional or technical services. The amendment takes effect from October 1, 2024.
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