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...
HC ruled that Section 80IB(10) deduction remains available for AY 2006-2007, with Section 80AC restriction not retroactively applicable. The benefit can be claimed for AY 2007-2008 onwards, subject to potential legal challenge in separate proceedings. The substantial questions of law were partly answered against the assessee for AY 2007-2008 to 2011-2012, while AY 2006-2007 was decided in the assessee's favor, consistent with precedential judicial interpretations regarding tax deduction provisions.
HC ruled that Section 80IB(10) deduction remains available for AY 2006-2007, with Section 80AC restriction not retroactively applicable. The benefit can be claimed for AY 2007-2008 onwards, subject to potential legal challenge in separate proceedings. The substantial questions of law were partly answered against the assessee for AY 2007-2008 to 2011-2012, while AY 2006-2007 was decided in the assessee's favor, consistent with precedential judicial interpretations regarding tax deduction provisions.
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