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...
Amendments to Rule 2DCA of the Income-tax Rules revise transitional year references used in computing minimum investment and exempt income under clause (23FE) of section 10 of the Income-tax Act, replacing 2024-25/2025-26 with 2030-31/2031-32 and substituting 2024 with 2030 in specified clauses and provisos; the changes take effect from their publication in the Official Gazette and alter multiple sub-rules and explanations that determine the temporal application of the exemption calculations.
Amendments to Rule 2DCA of the Income-tax Rules revise transitional year references used in computing minimum investment and exempt income under clause (23FE) of section 10 of the Income-tax Act, replacing 2024-25/2025-26 with 2030-31/2031-32 and substituting 2024 with 2030 in specified clauses and provisos; the changes take effect from their publication in the Official Gazette and alter multiple sub-rules and explanations that determine the temporal application of the exemption calculations.
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