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          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.

          <h1>Interim Boards for Settlement established to resolve pending tax settlement applications with panel decisions by majority.</h1> Section 245AA provides that the Central Government shall constitute one or more Interim Boards for Settlement to handle pending settlement applications; each Interim Board shall consist of three members, each an officer of the rank of Chief Commissioner nominated by the Board; differences of opinion among members on any point shall be decided according to the opinion of the majority.

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