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...
Dominant issue: whether the taxpayer could claim the new tax regime under section 115BAC despite delayed filing of Form 10-IE and a slightly late return. Reasoning: while jurisprudence treats late Form 10-IE as a procedural lapse that ordinarily should not forfeit the new regime, the return itself was filed late, rendering the new-regime option infirm and requiring reassessment under the old regime. Outcome: matter remanded to the Assessing Officer to admit and verify alternative claims for deductions under sections 80C and 80TTA and grant relief if substantiated; appeal allowed for statistical purposes. - ITAT
Dominant issue: whether the taxpayer could claim the new tax regime under section 115BAC despite delayed filing of Form 10-IE and a slightly late return. Reasoning: while jurisprudence treats late Form 10-IE as a procedural lapse that ordinarily should not forfeit the new regime, the return itself was filed late, rendering the new-regime option infirm and requiring reassessment under the old regime. Outcome: matter remanded to the Assessing Officer to admit and verify alternative claims for deductions under sections 80C and 80TTA and grant relief if substantiated; appeal allowed for statistical purposes. - ITAT
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