Composition of Authority sets membership for advance rulings, with judicial chair, tax and customs members, and statutory exclusions. The clause prescribes the Authority's membership: a retired Supreme Court Judge as Chair and three officer-members from the Indian Revenue Service and Indian Legal Service, each meeting specified qualifications. It also mandates subject-matter exclusions: the customs/excise member is excluded for income-tax rulings, and the direct-taxes member is excluded for rulings under Acts other than income-tax law.
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.
Composition of Authority sets membership for advance rulings, with judicial chair, tax and customs members, and statutory exclusions.
The clause prescribes the Authority's membership: a retired Supreme Court Judge as Chair and three officer-members from the Indian Revenue Service and Indian Legal Service, each meeting specified qualifications. It also mandates subject-matter exclusions: the customs/excise member is excluded for income-tax rulings, and the direct-taxes member is excluded for rulings under Acts other than income-tax law.
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