Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
CBIC directs provisional assessment and furnishing of sufficient guarantee for imports of Insoluble Sulphur originating in or exported from China PR, pending completion of the anti-absorption review and a further decision under the Customs Tariff Rules. The guarantee is to cover any increase in anti-dumping duty that may be warranted on a prima facie basis, while the existing anti-dumping duty under Notification No. 13/2025-Customs (ADD) continues to be levied and collected. The instruction applies to field formations and requires strict compliance.
CBIC directs provisional assessment and furnishing of sufficient guarantee for imports of Insoluble Sulphur originating in or exported from China PR, pending completion of the anti-absorption review and a further decision under the Customs Tariff Rules. The guarantee is to cover any increase in anti-dumping duty that may be warranted on a prima facie basis, while the existing anti-dumping duty under Notification No. 13/2025-Customs (ADD) continues to be levied and collected. The instruction applies to field formations and requires strict compliance.
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