Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Imports of Glufosinate and its salt from the People's Republic of China, already subject to anti-dumping duty, will be provisionally assessed pending completion of the anti-absorption review under the Customs Tariff Rules. The provisional assessment applies until the Central Government takes a decision under rule 31(3), and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty under the 2025 notification continues to be levied and collected on these imports in accordance with that notification.
Imports of Glufosinate and its salt from the People's Republic of China, already subject to anti-dumping duty, will be provisionally assessed pending completion of the anti-absorption review under the Customs Tariff Rules. The provisional assessment applies until the Central Government takes a decision under rule 31(3), and customs may require a guarantee for any differential anti-dumping duty that may later become payable. The existing anti-dumping duty under the 2025 notification continues to be levied and collected on these imports in accordance with that notification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
