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...
The Central Government notified that specified income of a High Court legal services committee constituted under the Legal Services Authorities Act is exempt under section 10(46) of the Income-tax Act: (a) court-imposed costs, (b) grants from central or state governments and government agencies for statutory purposes, and (c) interest on bank deposits. Exemption is subject to conditions: no commercial activity, unchanged activities and income character, and filing returns under section 139(4C)(g). The notification operates retrospectively for assessment years 2023-24 to 2025-26 and applies to 2026-27 and 2027-28; no adverse effects are certified.
The Central Government notified that specified income of a High Court legal services committee constituted under the Legal Services Authorities Act is exempt under section 10(46) of the Income-tax Act: (a) court-imposed costs, (b) grants from central or state governments and government agencies for statutory purposes, and (c) interest on bank deposits. Exemption is subject to conditions: no commercial activity, unchanged activities and income character, and filing returns under section 139(4C)(g). The notification operates retrospectively for assessment years 2023-24 to 2025-26 and applies to 2026-27 and 2027-28; no adverse effects are certified.
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