Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Anti-dumping duty imposed on imports of Cellophane Transparent Film from China for 5 years. Nil duty for producer Shandong Henglian New Material, $1.34/kg for other producers. Applicable to goods under tariff codes 3920 71 11 or 4823 90 90, originating or exported from China. Aims to remove injury to domestic industry caused by dumping. Duty payable in Indian currency, rate determined by notification under Customs Act.
Anti-dumping duty imposed on imports of Cellophane Transparent Film from China for 5 years. Nil duty for producer Shandong Henglian New Material, $1.34/kg for other producers. Applicable to goods under tariff codes 3920 71 11 or 4823 90 90, originating or exported from China. Aims to remove injury to domestic industry caused by dumping. Duty payable in Indian currency, rate determined by notification under Customs Act.
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