Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
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Anti-dumping duty is imposed on imports of Monoisopropylamine falling under the specified tariff items and originating in, or exported from, the People's Republic of China, after DGTR found dumping, material injury to the domestic industry, and price undercutting by landed imports. The duty applies to the identified goods regardless of producer or country of export as specified in the table, with customs classification stated to be indicative only and not binding on product scope. The levy is payable in Indian currency and operates for five years from publication in the Official Gazette, unless revoked, superseded, or amended earlier.
Anti-dumping duty is imposed on imports of Monoisopropylamine falling under the specified tariff items and originating in, or exported from, the People's Republic of China, after DGTR found dumping, material injury to the domestic industry, and price undercutting by landed imports. The duty applies to the identified goods regardless of producer or country of export as specified in the table, with customs classification stated to be indicative only and not binding on product scope. The levy is payable in Indian currency and operates for five years from publication in the Official Gazette, unless revoked, superseded, or amended earlier.
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