Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Bench composition for appeals requires multi-judge hearing; majority decides or rehearing on point of law. Appeals under the prior appellate provision are to be heard by a bench of not less than two judges and decided according to the opinion of those judges or the majority. If no majority emerges, the judges shall state the point of law on which they differ; that point is to be reheard by one or more other judges and decided according to the opinion of the majority of judges who have heard the case, including the original judges.
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.
Bench composition for appeals requires multi-judge hearing; majority decides or rehearing on point of law.
Appeals under the prior appellate provision are to be heard by a bench of not less than two judges and decided according to the opinion of those judges or the majority. If no majority emerges, the judges shall state the point of law on which they differ; that point is to be reheard by one or more other judges and decided according to the opinion of the majority of judges who have heard the case, including the original judges.
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