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...
Anti-dumping duty on certain flat rolled aluminium products is amended to reflect the revised scope of the product under consideration. Pursuant to the Delhi High Court's order and the designated authority's amended final findings, Lithograde Aluminium Coils of width above 1150 mm are excluded from the scope by insertion of item (iii) in the existing notification, thereby limiting the application of the earlier anti-dumping measure on imports from the subject country.
Anti-dumping duty on certain flat rolled aluminium products is amended to reflect the revised scope of the product under consideration. Pursuant to the Delhi High Court's order and the designated authority's amended final findings, Lithograde Aluminium Coils of width above 1150 mm are excluded from the scope by insertion of item (iii) in the existing notification, thereby limiting the application of the earlier anti-dumping measure on imports from the subject country.
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