Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Anti-dumping duty imposed on imports of Epichlorohydrin from China, Korea and Thailand for 5 years based on DGTR findings of dumping, material retardation of domestic industry establishment, and undercutting of domestic prices by landed import prices. Duty rates specified for producers in subject countries ranging from nil to $557/MT. Residual rates for non-specified producers $216-327/MT. Duty payable in Indian currency based on notification exchange rates. Levied to remove injury to domestic industry.
Anti-dumping duty imposed on imports of Epichlorohydrin from China, Korea and Thailand for 5 years based on DGTR findings of dumping, material retardation of domestic industry establishment, and undercutting of domestic prices by landed import prices. Duty rates specified for producers in subject countries ranging from nil to $557/MT. Residual rates for non-specified producers $216-327/MT. Duty payable in Indian currency based on notification exchange rates. Levied to remove injury to domestic industry.
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