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 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.
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