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 ruled in favor of the assessee, comprehensively addressing multiple taxation issues. The tribunal deleted disallowances under section 14A and section 115JB, finding no legal foundation for the Assessing Officer's additions. The tribunal accepted the assessee's R&D expenditure claim under section 35(1)(iv), allowing deduction for capital expenditure in the approved scientific research facility. For TDS under section 195, the tribunal held that testing services by non-resident vendors did not constitute taxable income in India, as services were purely certification-based, did not transfer technical knowledge, and were utilized for export transactions. Consequently, the tribunal directed deletion of TDS-related disallowances and provided substantial relief to the assessee across multiple taxation grounds.
ITAT ruled in favor of the assessee, comprehensively addressing multiple taxation issues. The tribunal deleted disallowances under section 14A and section 115JB, finding no legal foundation for the Assessing Officer's additions. The tribunal accepted the assessee's R&D expenditure claim under section 35(1)(iv), allowing deduction for capital expenditure in the approved scientific research facility. For TDS under section 195, the tribunal held that testing services by non-resident vendors did not constitute taxable income in India, as services were purely certification-based, did not transfer technical knowledge, and were utilized for export transactions. Consequently, the tribunal directed deletion of TDS-related disallowances and provided substantial relief to the assessee across multiple taxation grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
