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<h1>Dismissal of Appeals in Semiconductor Complex Ltd. Case for Lack of CoD Clearance</h1> <h3>INCOME TAX OFFICER. Versus AUSTRIA MICRO SYSTEMS INTERNATIONAL AG.</h3> The appeals and cross-objection in the case of Semiconductor Complex Ltd. vs. IT authorities were dismissed by the Appellate Tribunal ITAT BOMBAY-E for ... - The Appellate Tribunal ITAT BOMBAY-E dismissed three appeals and one cross-objection related to Semiconductor Complex Ltd. vs. IT authorities due to lack of clearance from Committee on Disputes (CoD) as per Supreme Court's directions in ONGC vs. Collector of Central Excise. Parties can seek recall after obtaining CoD approval.