Authorities confirmed dumping and material injury to the domestic industry. The ruling introduces producer-wise duties for five years to offset unfair pricing.
The government imposed anti-dumping duty on R-134a imports after finding dumping, price undercutting, and material injury to domestic manufacturers.
Supreme Court held that deduction under section 36(1)(viii) of the Income Tax Act is not general exemption. Such deduction is specific incentive attached strictly to the profits arising from a defined activity namely, the provision of long-term finance.
Allahabad High Court held that writ petition under Article 226 is not be maintainable if there is an alternative remedy under different jurisdiction of the same High Court. Accordingly, writ by developers challenging concurrent orders of Consumer Commissions dismissed.
Supreme Court ruled that once a murder conviction is recorded, presumption of innocence comes to an end. Suspension of sentence in Section 302 cases can be granted only in rare and exceptional circumstances, not as a matter of routine during appeal.
The Tribunal ruled that the appellate authority erred by admitting new documents without a Rule 46A application or giving the Assessing Officer a chance to rebut them.
The issue was whether reassessment and appellate orders could stand when participation was ineffective and grounds remained undecided. The Tribunal ruled that justice required restoration of the case to the Assessing Officer.
The issue was whether CBDT monetary limits barred the revenue appeal. The Court held that organised tax evasion and accommodation entry cases are carved out exceptions, defeating the low tax effect argument.
The 2025 regulations overhaul how Global In-House Centres can be set up and operated in IFSCs, replacing the 2020 regime. They clarify eligibility, services, compliance, and regulatory oversight to strengthen IFSCs as global financial hubs.
The High Court held that further recovery should be halted where a rectification application against a GST order is pending and substantial tax has already been recovered. The adjudicating authority was directed to decide rectification within a fixed timeframe.