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...
Deferred (contingent) consideration not accrued during relevant previous year as right to receive it was contingent upon achievement of revenue targets. Charging and computation provisions for capital gains to be read together. Accrual stage reached only when legally enforceable right to receive arises. Cost of acquisition of shares remanded for verification. Admission of additional ground regarding application of Most Favoured Nation clause for lower dividend tax rate as per India-Slovenia DTAA, remanded to AO for adjudication.
Deferred (contingent) consideration not accrued during relevant previous year as right to receive it was contingent upon achievement of revenue targets. Charging and computation provisions for capital gains to be read together. Accrual stage reached only when legally enforceable right to receive arises. Cost of acquisition of shares remanded for verification. Admission of additional ground regarding application of Most Favoured Nation clause for lower dividend tax rate as per India-Slovenia DTAA, remanded to AO for adjudication.
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