Collegium under Explanation to section 158AB established to decide deferment of appeals; sets composition and membership rules. An order under the Explanation to section 158AB establishes a Collegium to decide deferment of appeals, designates constituting authorities by appeal category (International Tax and Transfer Pricing; Exemption Charge; Central Charges; all other cases), and prescribes a three-member body of PCIT/CIT including the jurisdictional officer plus two nominated officers, with optional co-option and the senior-most member as Chair. The order is effective from its date of issue.
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Provisions expressly mentioned in the judgment/order text.
Collegium under Explanation to section 158AB established to decide deferment of appeals; sets composition and membership rules.
An order under the Explanation to section 158AB establishes a Collegium to decide deferment of appeals, designates constituting authorities by appeal category (International Tax and Transfer Pricing; Exemption Charge; Central Charges; all other cases), and prescribes a three-member body of PCIT/CIT including the jurisdictional officer plus two nominated officers, with optional co-option and the senior-most member as Chair. The order is effective from its date of issue.
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