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...
The assessee admitted certain income amounts under different heads like income from house property and income from other sources while filing the return. However, the amount was shown in the tax audit report as 'any other items of income' but not mentioned in the corresponding column of the return. The CPC made an addition under 'income from business or profession' based on this discrepancy. The ITAT held that since the assessee had already admitted and included these amounts under the respective heads, it was not necessary to mention them again under 'any other items of income'. Therefore, the addition made by the AO/CPC under 'income from business or profession' was not warranted and was set aside by the ITAT.
The assessee admitted certain income amounts under different heads like income from house property and income from other sources while filing the return. However, the amount was shown in the tax audit report as 'any other items of income' but not mentioned in the corresponding column of the return. The CPC made an addition under 'income from business or profession' based on this discrepancy. The ITAT held that since the assessee had already admitted and included these amounts under the respective heads, it was not necessary to mention them again under 'any other items of income'. Therefore, the addition made by the AO/CPC under 'income from business or profession' was not warranted and was set aside by the ITAT.
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