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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Imposes a safeguard duty on imports of specified non-alloy and alloy steel flat products under tariff headings 7208, 7209, 7210, 7211, 7212, 7225 and 7226, at 12% ad valorem for 21 April 2025-20 April 2026, 11.5% for 21 April 2026-20 April 2027, and 11% for 21 April 2027-20 April 2028, with no levy for the interval between expiry of the provisional safeguard duty and the day before gazette publication of this notification. Exempts listed product categories when imported at or above specified CIF threshold prices in USD per MT, and excludes certain imports from specified developing countries (subject to stated country exceptions) and enumerated excluded steel products, thereby limiting duty incidence to covered goods and transactions below the price thresholds and not otherwise exempt.
Imposes a safeguard duty on imports of specified non-alloy and alloy steel flat products under tariff headings 7208, 7209, 7210, 7211, 7212, 7225 and 7226, at 12% ad valorem for 21 April 2025-20 April 2026, 11.5% for 21 April 2026-20 April 2027, and 11% for 21 April 2027-20 April 2028, with no levy for the interval between expiry of the provisional safeguard duty and the day before gazette publication of this notification. Exempts listed product categories when imported at or above specified CIF threshold prices in USD per MT, and excludes certain imports from specified developing countries (subject to stated country exceptions) and enumerated excluded steel products, thereby limiting duty incidence to covered goods and transactions below the price thresholds and not otherwise exempt.
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