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...
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 The duty remains in force for five years from publication, unless revoked, superseded or amended earlier, and is payable in Indian currency.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.
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