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<h1>Section 96B safeguarded legal processes by ensuring Authority's rulings remained valid despite vacancies or defects in constitution.</h1> Section 96B, initially inserted by the Finance Act, 2003, and later omitted by the Finance Act, 2017, addressed the validity of proceedings and advance rulings by the Authority. It stated that any vacancy or defect in the Authority's constitution would not invalidate proceedings or rulings. This provision ensured that procedural imperfections did not compromise the legal process or the Authority's decisions.