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    <title>2010 (5) TMI 151 - Supreme Court</title>
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    <description>The challenge to the National Tax Tribunal Act, 2005 and Article 323B of the Constitution was treated as distinct from the connected company law appeals because the two sets of matters rested on different legal foundations. The petitions questioned the constitutional validity of the tribunal framework, including provisions on appearance before the Tribunal, transfer of Members, and the composition of the Selection Committee, while the connected appeals did not involve Article 323B. As the basis of attack was materially different, the petitions could not be disposed of with the company law appeals and were directed to be delinked and heard separately.</description>
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      <description>The challenge to the National Tax Tribunal Act, 2005 and Article 323B of the Constitution was treated as distinct from the connected company law appeals because the two sets of matters rested on different legal foundations. The petitions questioned the constitutional validity of the tribunal framework, including provisions on appearance before the Tribunal, transfer of Members, and the composition of the Selection Committee, while the connected appeals did not involve Article 323B. As the basis of attack was materially different, the petitions could not be disposed of with the company law appeals and were directed to be delinked and heard separately.</description>
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