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Definitions of the National Tax Tribunal establish institutional terms and cross references to tax statutes for statutory meaning. Section 2 defines institutional and procedural terms for the National Tax Tribunal Act, including Bench, Chairperson, Member, National Tax Tribunal, 'notification' and 'prescribed', and designates 'law officer'. It directs that words not defined in this Act but defined in listed indirect tax and direct tax statutes or their rules shall bear the meanings assigned in those enactments.
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.
Definitions of the National Tax Tribunal establish institutional terms and cross references to tax statutes for statutory meaning.
Section 2 defines institutional and procedural terms for the National Tax Tribunal Act, including Bench, Chairperson, Member, National Tax Tribunal, "notification" and "prescribed", and designates "law officer". It directs that words not defined in this Act but defined in listed indirect tax and direct tax statutes or their rules shall bear the meanings assigned in those enactments.
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