Vacancy in authority's constitution does not invalidate advance ruling proceedings, preserving international tax determination continuity. Section 245P provides that no proceeding before, or pronouncement of an advance ruling by, the Authority shall be questioned or invalidated merely because ... Summary
Vacancy in authority's constitution does not invalidate advance ruling proceedings, preserving international tax determination continuity.
Section 245P provides that no proceeding before, or pronouncement of an advance ruling by, the Authority shall be questioned or invalidated merely because of any vacancy or defect in the constitution of the Authority, thereby preserving the validity of advance rulings in international tax and income tax matters despite such non-substantive defects.
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