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        Direct Taxes

        Rule 14 - Interpretation

        Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963

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        Interpretation of Income Tax Appellate Tribunal members' service rules is finally determined by the Central Government. Any question as to the interpretation of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 shall be decided by the Central Government, and the Central Government's decision on interpretation is final and conclusive for the application and administration of these rules.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Interpretation of Income Tax Appellate Tribunal members' service rules is finally determined by the Central Government.

                              Any question as to the interpretation of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 shall be decided by the Central Government, and the Central Government's decision on interpretation is final and conclusive for the application and administration of these rules.


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