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 remanded the case regarding 80IA deduction eligibility due to insufficient documentary evidence. The tribunal found no conclusive proof that the assessee was engaged in infrastructure maintenance and operation as required by statutory conditions. The appellate authority set aside the previous CIT(A) order and directed the Assessing Officer to conduct a fresh adjudication, specifically mandating examination of agreement terms and providing the assessee an opportunity to present supporting documentation. The revenue's appeal was allowed for statistical purposes, with the matter being returned for comprehensive factual and legal reassessment.
ITAT remanded the case regarding 80IA deduction eligibility due to insufficient documentary evidence. The tribunal found no conclusive proof that the assessee was engaged in infrastructure maintenance and operation as required by statutory conditions. The appellate authority set aside the previous CIT(A) order and directed the Assessing Officer to conduct a fresh adjudication, specifically mandating examination of agreement terms and providing the assessee an opportunity to present supporting documentation. The revenue's appeal was allowed for statistical purposes, with the matter being returned for comprehensive factual and legal reassessment.
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