Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
A pledge arrangement created only a security interest and did not, by itself, establish ownership or operational control over Danyang ILT; with shareholding already transferred, the Essilor Group was not shown to retain control and adverse inference could not be drawn for annual reports not shown to be within its possession. The Tribunal also held that, in a non-market economy investigation, only information relevant to normal value and export price was required, so non-exporting related producers' data was unnecessary where normal value was constructed from domestic industry costs and export information for the supply chain was disclosed. The Essilor Group was therefore wrongly treated as non-cooperative, and the anti-dumping recommendation was set aside for fresh consideration.
A pledge arrangement created only a security interest and did not, by itself, establish ownership or operational control over Danyang ILT; with shareholding already transferred, the Essilor Group was not shown to retain control and adverse inference could not be drawn for annual reports not shown to be within its possession. The Tribunal also held that, in a non-market economy investigation, only information relevant to normal value and export price was required, so non-exporting related producers' data was unnecessary where normal value was constructed from domestic industry costs and export information for the supply chain was disclosed. The Essilor Group was therefore wrongly treated as non-cooperative, and the anti-dumping recommendation was set aside for fresh consideration.
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