Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Anti-dumping duty on Phthalic Anhydride classified under tariff item 2917 35 00 is continued on imports originating in or exported from the People's Republic of China and the Republic of Korea. The duty applies whether the goods are directly exported from those countries or are exported through another country, at the prescribed producer-neutral rates per metric tonne. The measure replaces the earlier notification and remains effective for five years from publication unless earlier revoked, superseded or amended. Duty is payable in Indian currency, using the applicable customs exchange rate on the bill-of-entry date.
Anti-dumping duty on Phthalic Anhydride classified under tariff item 2917 35 00 is continued on imports originating in or exported from the People's Republic of China and the Republic of Korea. The duty applies whether the goods are directly exported from those countries or are exported through another country, at the prescribed producer-neutral rates per metric tonne. The measure replaces the earlier notification and remains effective for five years from publication unless earlier revoked, superseded or amended. Duty is payable in Indian currency, using the applicable customs exchange rate on the bill-of-entry date.
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