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...
The Central Government, exercising powers under section 9A(1) and (5) of the Customs Tariff Act, 1975, and rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty) Rules, 1995, amended Notification No. 37/2020-Customs (ADD) to extend the anti-dumping duty on imports of clear float glass originating from Malaysia. The extension prolongs the levy of the anti-dumping duty until 10 February 2026, unless revoked, superseded, or amended earlier. This extension follows a review initiated by the designated authority to assess the continuation of the duty. The amendment ensures continued protection against dumped imports of the subject goods, maintaining the anti-dumping duty regime established in 2020.
The Central Government, exercising powers under section 9A(1) and (5) of the Customs Tariff Act, 1975, and rules 18 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty) Rules, 1995, amended Notification No. 37/2020-Customs (ADD) to extend the anti-dumping duty on imports of clear float glass originating from Malaysia. The extension prolongs the levy of the anti-dumping duty until 10 February 2026, unless revoked, superseded, or amended earlier. This extension follows a review initiated by the designated authority to assess the continuation of the duty. The amendment ensures continued protection against dumped imports of the subject goods, maintaining the anti-dumping duty regime established in 2020.
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