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...
Appellant eligible for weighted deduction u/s 35(2AB) for entire R&D expenditure incurred in India. Revenue R&D expenditure incurred outside India allowed in assessment. Capital R&D expenditure incurred outside India eligible for deduction u/s 35(1)(iv). ITAT allowed assessee's appeal.
Appellant eligible for weighted deduction u/s 35(2AB) for entire R&D expenditure incurred in India. Revenue R&D expenditure incurred outside India allowed in assessment. Capital R&D expenditure incurred outside India eligible for deduction u/s 35(1)(iv). ITAT allowed assessee's appeal.
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