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 Commissioner of Income Tax (Appeals) rejected the assessee's plea challenging the validity of proceedings u/s 153C and upheld their validity. The authorities below disallowed the expenses booked in the Profit & Loss account on the ground that the assessee was not engaged in any business activities. The assessee failed to provide supporting evidence before the appellate authorities. The Income Tax Appellate Tribunal upheld the Commissioner's findings on both issues, dismissing the assessee's grounds.
The Commissioner of Income Tax (Appeals) rejected the assessee's plea challenging the validity of proceedings u/s 153C and upheld their validity. The authorities below disallowed the expenses booked in the Profit & Loss account on the ground that the assessee was not engaged in any business activities. The assessee failed to provide supporting evidence before the appellate authorities. The Income Tax Appellate Tribunal upheld the Commissioner's findings on both issues, dismissing the assessee's grounds.
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