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 a tax penalty case involving deemed rental income for a property. The tribunal found merit in the assessee's contention, noting that a prior tribunal decision for a different assessment year (2013-2014) had already resolved the substantive issue regarding property classification. The tribunal determined that the Assessing Officer's finding about the property unit was inconsistent with previous tribunal rulings. Consequently, the penalty levied under Section 271(1)(c) was deleted, effectively deciding in favor of the assessee by invalidating the penalty based on procedural and substantive legal grounds.
ITAT adjudicated a tax penalty case involving deemed rental income for a property. The tribunal found merit in the assessee's contention, noting that a prior tribunal decision for a different assessment year (2013-2014) had already resolved the substantive issue regarding property classification. The tribunal determined that the Assessing Officer's finding about the property unit was inconsistent with previous tribunal rulings. Consequently, the penalty levied under Section 271(1)(c) was deleted, effectively deciding in favor of the assessee by invalidating the penalty based on procedural and substantive legal grounds.
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