Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
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Sunset review for existing anti-dumping duty - imports of rubber chemicals - Designated authority not only has failed in appreciating the material and accompanying documents for review but also failed to ascertaining the likelihood of continuation or recurrence of the dumping and injury to the domestic industries - the demand and supply gap is not not the only basis for allowing such import as continuous dumping - directed to initiation of sunset review
Sunset review for existing anti-dumping duty - imports of rubber chemicals - Designated authority not only has failed in appreciating the material and accompanying documents for review but also failed to ascertaining the likelihood of continuation or recurrence of the dumping and injury to the domestic industries - the demand and supply gap is not not the only basis for allowing such import as continuous dumping - directed to initiation of sunset review
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