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...
Assessee computed rental income from factory premises under both "income from house property" and business income incorrectly. ITAT held rental income should be considered under S.57, allowing claim of proportionate expenses against such rental income. AO directed to recompute taxable income under S.57. Assessee's grounds partly allowed.
Assessee computed rental income from factory premises under both "income from house property" and business income incorrectly. ITAT held rental income should be considered under S.57, allowing claim of proportionate expenses against such rental income. AO directed to recompute taxable income under S.57. Assessee's grounds partly allowed.
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