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 80P(2)(a) is allowed for a cooperative society earning interest and dividend income from deposits with a Delhi State Cooperative Bank registered under the Cooperative Societies Act. The assessee is entitled to deduction u/s 80P(2)(d) as the Cooperative Bank is a society, following the Mantola Cooperative Thrift & Credit Society case. The Totgar's Cooperative Sale Society case is distinguishable as surplus funds were deposited with commercial banks, not cooperative societies. The assessee is eligible for deduction u/s 80P(2)(d).
Deduction u/s 80P(2)(a) is allowed for a cooperative society earning interest and dividend income from deposits with a Delhi State Cooperative Bank registered under the Cooperative Societies Act. The assessee is entitled to deduction u/s 80P(2)(d) as the Cooperative Bank is a society, following the Mantola Cooperative Thrift & Credit Society case. The Totgar's Cooperative Sale Society case is distinguishable as surplus funds were deposited with commercial banks, not cooperative societies. The assessee is eligible for deduction u/s 80P(2)(d).
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