Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
The anti-dumping duty notification for industrial laser machines is amended to reflect a producer name change: in the table against serial number 5, the entry for "Bystronic (Shenzhen) Laser Technology Co., Ltd" is substituted with "DNE LASER (Guangdong) Co., Ltd." The amendment follows the designated authority's finding that there was no change in shareholders, share capital, ownership, management, legal status or structure, and it updates the principal notification accordingly without altering the underlying duty measure.
The anti-dumping duty notification for industrial laser machines is amended to reflect a producer name change: in the table against serial number 5, the entry for "Bystronic (Shenzhen) Laser Technology Co., Ltd" is substituted with "DNE LASER (Guangdong) Co., Ltd." The amendment follows the designated authority's finding that there was no change in shareholders, share capital, ownership, management, legal status or structure, and it updates the principal notification accordingly without altering the underlying duty measure.
Note: It is a system-generated summary and is for quick reference only.