Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Anti-dumping duty on castings for wind-operated electricity generators extends to castings incorporated in a sub-assembly, equipment or component, but not to complete equipment or components themselves. The unchallenged Tribunal interpretation of that limitation had attained finality and bound Customs authorities, and identical imports had been assessed consistently. Consequently, final assessment imposing anti-dumping duty on imported wind-turbine gear boxes lacked statutory authority; the self-assessment was to be accepted, with release of the bond and bank guarantees.
Anti-dumping duty on castings for wind-operated electricity generators extends to castings incorporated in a sub-assembly, equipment or component, but not to complete equipment or components themselves. The unchallenged Tribunal interpretation of that limitation had attained finality and bound Customs authorities, and identical imports had been assessed consistently. Consequently, final assessment imposing anti-dumping duty on imported wind-turbine gear boxes lacked statutory authority; the self-assessment was to be accepted, with release of the bond and bank guarantees.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
