Collegium definition clarifies composition of the tax decision-making panel comprising senior commissioners. The definition of Collegium for section 158AB specifies that a collegium consists of two or more Chief Commissioners, Principal Commissioners, or Commissioners as may be specified by the Board, defining the composition and membership of the decision-making panel under the Act.
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Provisions expressly mentioned in the judgment/order text.
Collegium definition clarifies composition of the tax decision-making panel comprising senior commissioners.
The definition of Collegium for section 158AB specifies that a collegium consists of two or more Chief Commissioners, Principal Commissioners, or Commissioners as may be specified by the Board, defining the composition and membership of the decision-making panel under the Act.
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