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...
The anti-dumping duty on seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel, other than cast iron and stainless steel, with an external diameter not exceeding 355.6 mm or 14" OD, originating in or exported from China PR, is continued by amending the principal customs notification. The amended text provides that, notwithstanding paragraph 2, the duty remains in force up to and inclusive of 27 January 2027, unless revoked, superseded or amended earlier.
The anti-dumping duty on seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel, other than cast iron and stainless steel, with an external diameter not exceeding 355.6 mm or 14" OD, originating in or exported from China PR, is continued by amending the principal customs notification. The amended text provides that, notwithstanding paragraph 2, the duty remains in force up to and inclusive of 27 January 2027, unless revoked, superseded or amended earlier.
Note: It is a system-generated summary and is for quick reference only.