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...
Anti-dumping duty is continued on imports of Normal Butanol or N-Butyl Alcohol falling under tariff item 2905 13 00, originating in or exported from Malaysia, South Africa and the United States, after final findings found likelihood of continued or recurring dumping and injury if duty ceased. The notification supersedes the earlier 2021 duty but preserves acts done or omitted before supersession. It applies producer-specific rates for certain Malaysian producers where a valid commercial invoice with the prescribed manufacturer declaration is produced; otherwise the residual producer rate applies. The duty remains in force for five years from publication, unless revoked, superseded or amended earlier, and is payable in Indian currency.
Anti-dumping duty is continued on imports of Normal Butanol or N-Butyl Alcohol falling under tariff item 2905 13 00, originating in or exported from Malaysia, South Africa and the United States, after final findings found likelihood of continued or recurring dumping and injury if duty ceased. The notification supersedes the earlier 2021 duty but preserves acts done or omitted before supersession. It applies producer-specific rates for certain Malaysian producers where a valid commercial invoice with the prescribed manufacturer declaration is produced; otherwise the residual producer rate applies. The duty remains in force for five years from publication, unless revoked, superseded or amended earlier, and is payable in Indian currency.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
