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Constitution of Benches of Adjudicating Authority

Section 10 - AUTHORITIES - Other Direct Tax Provisions - Section 10 - 10. (1) Subject to the provisions of this Act,- (a) the jurisdiction of the Adjudicating Authority may be exercised by Benches thereof; (b) a Bench may be constituted by the Chairperson of the Adjudicating Authority with two Members, as the Chairperson may deem fit; (c) the Benches of the Adjudicating Authority shall ordinarily sit in the National Capital Territory of Delhi and at s .....

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