Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
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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