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...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
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Anti-dumping duty on Aceto Acetyl Derivatives of aromatic or heterocyclic compounds, also known as Arylides, originating in or imported from China is amended to continue in force up to and including 13 January 2027, unless revoked, superseded, or amended earlier. The notification inserts a new paragraph into Notification No. 60/2021-Customs (ADD) overriding the earlier duration provision in paragraph 2. Its operative effect is to extend the validity period of the existing anti-dumping duty framework for the specified goods without otherwise altering the stated product coverage or source-country scope in the text provided.
Anti-dumping duty on Aceto Acetyl Derivatives of aromatic or heterocyclic compounds, also known as Arylides, originating in or imported from China is amended to continue in force up to and including 13 January 2027, unless revoked, superseded, or amended earlier. The notification inserts a new paragraph into Notification No. 60/2021-Customs (ADD) overriding the earlier duration provision in paragraph 2. Its operative effect is to extend the validity period of the existing anti-dumping duty framework for the specified goods without otherwise altering the stated product coverage or source-country scope in the text provided.
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