Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
Countervailing duty is imposed on textured tempered glass originating in or exported from Malaysia, after the designated authority found that removal of duty would likely lead to continued or renewed subsidisation and injury to the domestic industry. The notification supersedes Notification No. 3/2021-Customs (CVD), but protects acts done or omitted before supersession. Different duty rates apply for specified Malaysian producers and for other producers or country combinations, subject to proof through a valid commercial invoice declaration; otherwise, the residual rate applies. The duty is leviable for five years from publication, subject to earlier revocation, supersession or amendment.
Countervailing duty is imposed on textured tempered glass originating in or exported from Malaysia, after the designated authority found that removal of duty would likely lead to continued or renewed subsidisation and injury to the domestic industry. The notification supersedes Notification No. 3/2021-Customs (CVD), but protects acts done or omitted before supersession. Different duty rates apply for specified Malaysian producers and for other producers or country combinations, subject to proof through a valid commercial invoice declaration; otherwise, the residual rate applies. The duty is leviable for five years from publication, subject to earlier revocation, supersession or amendment.
Note: It is a system-generated summary and is for quick reference only.