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Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Levy of Anti-Dumping duty - Local traders can hardly be accepted as authoritative sources for establishing origin and the transaction allegedly entered into between these traders and the importer may have relevance for proceedings under some other statute without any bearing on conformity with the conditions for imposition of the definitive anti-dumping duty. - The market price in India shall not be the basis for determination of value under rule 9 - no valid grounds for holding that the goods did originate from China and, thereby, liable to the anti-dumping duty. - AT
Levy of Anti-Dumping duty - Local traders can hardly be accepted as authoritative sources for establishing origin and the transaction allegedly entered into between these traders and the importer may have relevance for proceedings under some other statute without any bearing on conformity with the conditions for imposition of the definitive anti-dumping duty. - The market price in India shall not be the basis for determination of value under rule 9 - no valid grounds for holding that the goods did originate from China and, thereby, liable to the anti-dumping duty. - AT
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