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...
Anti-dumping duty on imports of natural mica-based pearl industrial pigments, excluding cosmetic grade, originating in or exported from China PR continues under the amended notification until 25 February 2027. The amendment substitutes the earlier expiry date of 25 November 2026, thereby extending the period for which the existing anti-dumping duty remains applicable to the specified goods.
Anti-dumping duty on imports of natural mica-based pearl industrial pigments, excluding cosmetic grade, originating in or exported from China PR continues under the amended notification until 25 February 2027. The amendment substitutes the earlier expiry date of 25 November 2026, thereby extending the period for which the existing anti-dumping duty remains applicable to the specified goods.
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