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 adjudicated multiple taxation issues, allowing partial relief to the assessee. The tribunal primarily focused on procedural and jurisdictional challenges, remanding certain matters back to the Assessing Officer (AO) for fresh verification. Key holdings included: (1) CIT(A) lacked jurisdiction to enhance income through new sources under section 251(2), (2) advances written off to be re-examined by AO with fresh evidence, (3) no disallowance under section 14A due to absence of exempt income, and (4) PF and ESI contribution delays to be reassessed based on salary disbursement dates. The tribunal's approach emphasized procedural fairness and detailed factual re-examination rather than conclusive substantive determinations.
ITAT adjudicated multiple taxation issues, allowing partial relief to the assessee. The tribunal primarily focused on procedural and jurisdictional challenges, remanding certain matters back to the Assessing Officer (AO) for fresh verification. Key holdings included: (1) CIT(A) lacked jurisdiction to enhance income through new sources under section 251(2), (2) advances written off to be re-examined by AO with fresh evidence, (3) no disallowance under section 14A due to absence of exempt income, and (4) PF and ESI contribution delays to be reassessed based on salary disbursement dates. The tribunal's approach emphasized procedural fairness and detailed factual re-examination rather than conclusive substantive determinations.
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