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...
Variable licence fee paid to the Ministry for a DTH broadcasting licence was held not covered by s. 35ABB, since that provision applies only to capital expenditure for obtaining a licence to operate "telecommunication services," and DTH activity is broadcasting/distribution and not telecommunication as per TRAI definitions; consequently, the variable licence fee was allowable as revenue expenditure under s. 37(1), and the contrary reliance on telecom-licence precedent was rejected, directing allowance of the deduction. Provision for interest on outstanding/enhanced licence fee was treated as an ascertained contractual liability supported by the agreement, guidelines and demands, and was allowable under mercantile accounting; deletion of the disallowance was upheld. - ITAT
Variable licence fee paid to the Ministry for a DTH broadcasting licence was held not covered by s. 35ABB, since that provision applies only to capital expenditure for obtaining a licence to operate "telecommunication services," and DTH activity is broadcasting/distribution and not telecommunication as per TRAI definitions; consequently, the variable licence fee was allowable as revenue expenditure under s. 37(1), and the contrary reliance on telecom-licence precedent was rejected, directing allowance of the deduction. Provision for interest on outstanding/enhanced licence fee was treated as an ascertained contractual liability supported by the agreement, guidelines and demands, and was allowable under mercantile accounting; deletion of the disallowance was upheld. - ITAT
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