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...
The Central Board of Indirect Taxes and Customs issues instructions to cease collection of anti-dumping duty on imports of titanium dioxide originating in or exported from China PR. This follows a High Court of Calcutta order dated 22 September 2025, which quashed a prior customs notification that had imposed such anti-dumping duty. All Principal Chief Commissioners, Chief Commissioners, Commissioners, and Director Generals under the Board are directed to ensure that anti-dumping duty on these imports is not collected with immediate effect. The directive is issued by the Directorate (TRU-I) of the Ministry of Finance, Department of Revenue.
The Central Board of Indirect Taxes and Customs issues instructions to cease collection of anti-dumping duty on imports of titanium dioxide originating in or exported from China PR. This follows a High Court of Calcutta order dated 22 September 2025, which quashed a prior customs notification that had imposed such anti-dumping duty. All Principal Chief Commissioners, Chief Commissioners, Commissioners, and Director Generals under the Board are directed to ensure that anti-dumping duty on these imports is not collected with immediate effect. The directive is issued by the Directorate (TRU-I) of the Ministry of Finance, Department of Revenue.
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