Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
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.
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