Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
The Central Board of Indirect Taxes and Customs appointed the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the common adjudicating authority to exercise the powers of multiple named adjudicating officers for adjudication of several show-cause notices issued to a corporate importer in respect of import transactions. The notices, issued between 2019 and 2025, were originally handled by various Deputy/Assistant Commissioners across New Delhi, Mumbai and JNCH; those functions are now consolidated under the appointed common authority.
The Central Board of Indirect Taxes and Customs appointed the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the common adjudicating authority to exercise the powers of multiple named adjudicating officers for adjudication of several show-cause notices issued to a corporate importer in respect of import transactions. The notices, issued between 2019 and 2025, were originally handled by various Deputy/Assistant Commissioners across New Delhi, Mumbai and JNCH; those functions are now consolidated under the appointed common authority.
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