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...
Gain on sale of crypto currency (bitcoin) prior to AY 2022-23 is chargeable to tax as capital gain. Deduction u/s 54F is allowed since assessee held crypto currency for more than 36 months. ITAT allowed the assessee's grounds - income on sale of crypto currency is taxable as long-term capital gain and deduction u/s 54F of the IT Act is applicable.
Gain on sale of crypto currency (bitcoin) prior to AY 2022-23 is chargeable to tax as capital gain. Deduction u/s 54F is allowed since assessee held crypto currency for more than 36 months. ITAT allowed the assessee's grounds - income on sale of crypto currency is taxable as long-term capital gain and deduction u/s 54F of the IT Act is applicable.
Note: It is a system-generated summary and is for quick reference only.
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