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 club, established with a non-profit motive, is distinct from its members who lack rights over any surplus generated. The club's activities lack commerciality, and reserves are utilized solely for furthering club activities without benefiting individual members. Consequently, the principle of mutuality applies, rendering the club's income non-taxable. The department's appeal against this determination is dismissed by the Income Tax Appellate Tribunal.
The assessee club, established with a non-profit motive, is distinct from its members who lack rights over any surplus generated. The club's activities lack commerciality, and reserves are utilized solely for furthering club activities without benefiting individual members. Consequently, the principle of mutuality applies, rendering the club's income non-taxable. The department's appeal against this determination is dismissed by the Income Tax Appellate Tribunal.
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