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 dismisses agricultural income challenge, upholding CIT(A)'s 15% expense limitation. The tribunal found the assessee's agricultural activities legitimate, involving diverse crops like mango, wheat, and chickpea across 40 acres with minimal labor and owned water facilities. Sale receipts were undisputed, with average agricultural income per acre ranging from Rs. 25,000 to Rs. 30,000. The tribunal concluded that the CIT(A)'s expense restriction was reasonable and rejected the assessee's appeal against the income assessment, affirming the original determination of agricultural income and associated expenses.
ITAT dismisses agricultural income challenge, upholding CIT(A)'s 15% expense limitation. The tribunal found the assessee's agricultural activities legitimate, involving diverse crops like mango, wheat, and chickpea across 40 acres with minimal labor and owned water facilities. Sale receipts were undisputed, with average agricultural income per acre ranging from Rs. 25,000 to Rs. 30,000. The tribunal concluded that the CIT(A)'s expense restriction was reasonable and rejected the assessee's appeal against the income assessment, affirming the original determination of agricultural income and associated expenses.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
