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 imposed on imports of welded stainless steel pipes and tubes originating in or exported from Thailand and Vietnam to India. Duty rates ranging from NIL to USD 307.79/MT based on country of origin, exporting country, and producer. Applicable for 5 years from notification date. Duty equivalent to difference between anti-dumping duty and countervailing duty payable, if any, for certain Vietnamese producers. Exchange rate as per Customs Act notifications for duty calculation.
Anti-dumping duty imposed on imports of welded stainless steel pipes and tubes originating in or exported from Thailand and Vietnam to India. Duty rates ranging from NIL to USD 307.79/MT based on country of origin, exporting country, and producer. Applicable for 5 years from notification date. Duty equivalent to difference between anti-dumping duty and countervailing duty payable, if any, for certain Vietnamese producers. Exchange rate as per Customs Act notifications for duty calculation.
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