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...
CBDT clarifies that orders under section 201 of Income Tax Act are not exempt from e-Appeals Scheme 2023, even when made pursuant to section 133A actions. These orders shall not be treated as assessment orders falling under exceptions specified in Board's order dated 16.06.2023. Joint Commissioner (Appeals) retains jurisdiction over appeals against such orders under the e-Appeals framework. This interpretation ensures consistent digital processing of section 201 appeals through the e-Appeals mechanism, streamlining the appellate procedure for tax deduction-related disputes.
CBDT clarifies that orders under section 201 of Income Tax Act are not exempt from e-Appeals Scheme 2023, even when made pursuant to section 133A actions. These orders shall not be treated as assessment orders falling under exceptions specified in Board's order dated 16.06.2023. Joint Commissioner (Appeals) retains jurisdiction over appeals against such orders under the e-Appeals framework. This interpretation ensures consistent digital processing of section 201 appeals through the e-Appeals mechanism, streamlining the appellate procedure for tax deduction-related disputes.
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