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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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The notification specifies the appointment of common adjudication authorities for de-novo adjudication of pending notices involving customs and central excise duties for hundred percent export-oriented undertakings. The adjudication jurisdiction is determined by the aggregate duty amount: up to 5 lakhs by Deputy/Assistant Commissioner of Customs, up to 50 lakhs by Additional/Joint Commissioner of Customs, and above 50 lakhs by Principal/Commissioner of Customs, based on the jurisdiction over the specific export-oriented unit. The notification takes effect from the date of publication in the Official Gazette, enabling streamlined resolution of pending tax-related notices across different duty thresholds.
The notification specifies the appointment of common adjudication authorities for de-novo adjudication of pending notices involving customs and central excise duties for hundred percent export-oriented undertakings. The adjudication jurisdiction is determined by the aggregate duty amount: up to 5 lakhs by Deputy/Assistant Commissioner of Customs, up to 50 lakhs by Additional/Joint Commissioner of Customs, and above 50 lakhs by Principal/Commissioner of Customs, based on the jurisdiction over the specific export-oriented unit. The notification takes effect from the date of publication in the Official Gazette, enabling streamlined resolution of pending tax-related notices across different duty thresholds.
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