Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
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 The extension prolongs the levy of the anti-dumping duty until 10 February 2026, unless revoked, superseded, or amended earlier.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 The extension prolongs the levy of the anti-dumping duty until 10 February 2026, unless revoked, superseded, or amended earlier.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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