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of <h1>How Rule 27 lets the Chairman's view decide advance rulings when members are absent or in disagreement</h1> Rule 27 of the Authority for Advance Rulings (Procedure) Rules, 1996 governs how the Authority functions when members are absent or disagree. If one or more members, other than the Chairman, cannot act and the matter cannot be adjourned, the Chairman alone or the Chairman with any remaining member may constitute the Authority. Decisions are generally based on the majority view, with dissenting members allowed to record separate reasons. However, where only the Chairman and one member hear a case and differ, the Chairman's opinion prevails and becomes the Authority's decision.
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