Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Definitive anti-dumping duty is imposed on Low Ash Metallurgical Coke, defined as metallurgical coke with ash content below 18%, imported into India when originating in or exported from Australia, China PR, Colombia, Indonesia, Japan or Russia. The duty applies at country-specific rates and remains effective for five years from imposition of the provisional duty, subject to earlier revocation, amendment or supersession; no duty applies during the specified gap after lapse of the provisional duty and before publication. Exclusions cover specified ultra-low phosphorous coke for ferroalloy manufacture, semi-coke or soft coke, and specified coke for eligible small blast furnaces, subject to actual-user undertakings and, where required, pollution-control certification.
Definitive anti-dumping duty is imposed on Low Ash Metallurgical Coke, defined as metallurgical coke with ash content below 18%, imported into India when originating in or exported from Australia, China PR, Colombia, Indonesia, Japan or Russia. The duty applies at country-specific rates and remains effective for five years from imposition of the provisional duty, subject to earlier revocation, amendment or supersession; no duty applies during the specified gap after lapse of the provisional duty and before publication. Exclusions cover specified ultra-low phosphorous coke for ferroalloy manufacture, semi-coke or soft coke, and specified coke for eligible small blast furnaces, subject to actual-user undertakings and, where required, pollution-control certification.
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