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 Sulphur Black originating in or exported from China PR for 5 years. Tariff items 3204 11 96, 3204 12 18, 3204 19 11, 3204 19 25, 3204 19 58, 3204 19 64, 3204 19 67, 3204 19 79 or 3204 90 00. Duty rates: $271/MT for Shandong Dyeriyarn Ecochem Co., Ltd., $389/MT for other Chinese producers/exporters, $389/MT for non-Chinese origin exported from China PR. Based on final DGTR findings of dumping, injury to domestic industry. Duty payable in Indian currency, rate as per notification under Customs Act.
Anti-dumping duty imposed on imports of Sulphur Black originating in or exported from China PR for 5 years. Tariff items 3204 11 96, 3204 12 18, 3204 19 11, 3204 19 25, 3204 19 58, 3204 19 64, 3204 19 67, 3204 19 79 or 3204 90 00. Duty rates: $271/MT for Shandong Dyeriyarn Ecochem Co., Ltd., $389/MT for other Chinese producers/exporters, $389/MT for non-Chinese origin exported from China PR. Based on final DGTR findings of dumping, injury to domestic industry. Duty payable in Indian currency, rate as per notification under Customs Act.
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