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 China PR are subject to provisional assessment pending an anti-absorption review, and customs officers are directed to obtain a guarantee for the prima facie absorption amount of 7.04 USD/kg in addition to the existing anti-dumping duty. The anti-dumping duty on the subject goods, imposed on the basis of final findings of dumping, material injury and price undercutting, continues at 2,998 per MT for five years from publication, subject to the prescribed exchange-rate mechanism. Field formations must also enforce compliance with the applicable minimum import price and prevent imports below that threshold.
Imports of Glufosinate and its salt from China PR are subject to provisional assessment pending an anti-absorption review, and customs officers are directed to obtain a guarantee for the prima facie absorption amount of 7.04 USD/kg in addition to the existing anti-dumping duty. The anti-dumping duty on the subject goods, imposed on the basis of final findings of dumping, material injury and price undercutting, continues at 2,998 per MT for five years from publication, subject to the prescribed exchange-rate mechanism. Field formations must also enforce compliance with the applicable minimum import price and prevent imports below that threshold.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
