Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
CBIC appoints the Principal Commissioner/Commissioner of Customs, Import Commissionerate, Chennai as common adjudicating authority for specified show cause notices issued to View Sonic Technologies India Pvt. Ltd., so that the named officer may exercise the powers and discharge the duties of the earlier adjudicating authorities for those notices under the Customs Act, 1962. The notification applies only to the two identified show cause notices and substitutes a single adjudicating authority for their adjudication.
CBIC appoints the Principal Commissioner/Commissioner of Customs, Import Commissionerate, Chennai as common adjudicating authority for specified show cause notices issued to View Sonic Technologies India Pvt. Ltd., so that the named officer may exercise the powers and discharge the duties of the earlier adjudicating authorities for those notices under the Customs Act, 1962. The notification applies only to the two identified show cause notices and substitutes a single adjudicating authority for their adjudication.
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