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...
ITAT allowed the assessee's appeal regarding denial of exemption under section 11 of Income Tax Act. While the return was not filed within time prescribed under section 139(1), it was filed before the extended deadline under section 139(4A). Following binding CBDT Circular No.173/193/2019, which directs rectification of section 143(1)(a) orders and related demands in such cases, ITAT set aside CIT(A)'s order. Matter remanded to CIT(A) for passing rectification order as per CBDT guidelines. The ruling establishes that belated returns filed within section 139(4A) timeline qualify for exemption, provided other conditions are met.
ITAT allowed the assessee's appeal regarding denial of exemption under section 11 of Income Tax Act. While the return was not filed within time prescribed under section 139(1), it was filed before the extended deadline under section 139(4A). Following binding CBDT Circular No.173/193/2019, which directs rectification of section 143(1)(a) orders and related demands in such cases, ITAT set aside CIT(A)'s order. Matter remanded to CIT(A) for passing rectification order as per CBDT guidelines. The ruling establishes that belated returns filed within section 139(4A) timeline qualify for exemption, provided other conditions are met.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
