Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Anti-dumping duty on imports of Chlorinated Polyvinyl Chloride Resin (CPVC) and compounds originating from China and Korea extended for 5 years based on final findings of continued dumping causing injury to domestic industry. Duty rates specified for CPVC resin and compound imports from various sources ranging from $593 to $792 per MT. Applicable to various tariff headings under HS Codes 39041010 to 39049090. Levied in Indian currency as per notified exchange rates at time of import. Supersedes previous anti-dumping notification of 2020 on the same product.
Anti-dumping duty on imports of Chlorinated Polyvinyl Chloride Resin (CPVC) and compounds originating from China and Korea extended for 5 years based on final findings of continued dumping causing injury to domestic industry. Duty rates specified for CPVC resin and compound imports from various sources ranging from $593 to $792 per MT. Applicable to various tariff headings under HS Codes 39041010 to 39049090. Levied in Indian currency as per notified exchange rates at time of import. Supersedes previous anti-dumping notification of 2020 on the same product.
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