Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Imposing Anti-dumping duty on 'Pentaerythritol' imports from China PR, Saudi Arabia, and Taiwan for 5 years. This action follows final findings by DGTR, concluding dumping causing material injury to the domestic industry. The duty, u/s 9A of Customs Tariff Act and u/r 18 and 20 of Antidumping Duty Rules, applies to specified goods from designated countries at prescribed rates. The duty, payable in Indian currency, will be effective for 5 years unless modified earlier. Exchange rates for duty calculation will align with Government notifications u/s 14 of Customs Act, with the bill of entry date as the relevant reference point.
Imposing Anti-dumping duty on 'Pentaerythritol' imports from China PR, Saudi Arabia, and Taiwan for 5 years. This action follows final findings by DGTR, concluding dumping causing material injury to the domestic industry. The duty, u/s 9A of Customs Tariff Act and u/r 18 and 20 of Antidumping Duty Rules, applies to specified goods from designated countries at prescribed rates. The duty, payable in Indian currency, will be effective for 5 years unless modified earlier. Exchange rates for duty calculation will align with Government notifications u/s 14 of Customs Act, with the bill of entry date as the relevant reference point.
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