Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Imports of Insoluble Sulphur from the People's Republic of China are placed under provisional assessment pending completion of the anti-absorption review under the Customs Tariff Act and rule 30. The provisional assessment applies while the review is pending, and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty on the subject goods from China and Japan continues to be levied and collected under the earlier notification.
Imports of Insoluble Sulphur from the People's Republic of China are placed under provisional assessment pending completion of the anti-absorption review under the Customs Tariff Act and rule 30. The provisional assessment applies while the review is pending, and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty on the subject goods from China and Japan continues to be levied and collected under the earlier notification.
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