Withdrawal of obsolete FEMA circulars streamlines rules on external commercial borrowings, non-resident bond investments, and money transfer sub-agent...
Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
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Anti-dumping duty on wind turbine gear boxes containing castings is confined to the castings, rather than the gear boxes as complete equipment. Notification No. 42/2017-Customs (ADD) covers castings in raw, finished or sub-assembled form, including castings forming part of a sub-assembly, equipment or component. The Tribunal's unchallenged interpretation that the levy applies only to the castings within such equipment bound Customs authorities. Consequently, anti-dumping duty could not be imposed on the gear boxes as a whole; the assessment was set aside to that extent, with acceptance of self-assessment and release of related securities.
Anti-dumping duty on wind turbine gear boxes containing castings is confined to the castings, rather than the gear boxes as complete equipment. Notification No. 42/2017-Customs (ADD) covers castings in raw, finished or sub-assembled form, including castings forming part of a sub-assembly, equipment or component. The Tribunal's unchallenged interpretation that the levy applies only to the castings within such equipment bound Customs authorities. Consequently, anti-dumping duty could not be imposed on the gear boxes as a whole; the assessment was set aside to that extent, with acceptance of self-assessment and release of related securities.
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