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...
Deduction u/s 80IB(10) denied as assessee constructed houses owned by buyers with sale deeds executed prior to construction, not developing housing project. Mere construction of colony road and facilities does not change residential plots into housing project. Evidence required to substantiate claim of sale deeds facilitating buyer loans. Completion certificate issue pending Supreme Court adjudication in Global Reality case, High Court judgment stayed. Matter remanded to Assessing Officer for fresh adjudication after verifying evidence on sale deeds for buyer loans, completion certificate issue to be decided as per Supreme Court outcome. Appeal allowed for statistical purposes.
Deduction u/s 80IB(10) denied as assessee constructed houses owned by buyers with sale deeds executed prior to construction, not developing housing project. Mere construction of colony road and facilities does not change residential plots into housing project. Evidence required to substantiate claim of sale deeds facilitating buyer loans. Completion certificate issue pending Supreme Court adjudication in Global Reality case, High Court judgment stayed. Matter remanded to Assessing Officer for fresh adjudication after verifying evidence on sale deeds for buyer loans, completion certificate issue to be decided as per Supreme Court outcome. Appeal allowed for statistical purposes.
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