Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
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.
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