Definitions of 'member' and office bearers clarify scope of application under the Tribunal rules for recruitment and service conditions. Definitions in the Rules designate accountant member and judicial member by role, define the Tribunal as the Appellate Tribunal under Section 252 of the Income tax Act, and treat a member as excluding the President, Senior Vice President and Vice President for most provisions; the President and Vice President are separately defined, and notes record amendments to those definitions.
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Provisions expressly mentioned in the judgment/order text.
Definitions of 'member' and office bearers clarify scope of application under the Tribunal rules for recruitment and service conditions.
Definitions in the Rules designate accountant member and judicial member by role, define the Tribunal as the Appellate Tribunal under Section 252 of the Income tax Act, and treat a member as excluding the President, Senior Vice President and Vice President for most provisions; the President and Vice President are separately defined, and notes record amendments to those definitions.
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