https://www.taxtmi.com/article/detailed?id=144 Proposal to expand use of Single Member Benches by authorizing members meeting specified experience thresholds to decide appeals involving limited tax effect; SMC orders possess the same finality of fact and appealability on substantial questions of law as other benches; eligibility should be based on amount in dispute or covered issues rather than assessed income, with procedural safeguards permitting transfer to Division Benches where issues require multi member consideration. en-us Thu, 21 Aug 2008 00:00:00 +0530 Sat, 07 Mar 2009 16:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=144 Proposal to expand use of Single Member Benches by authorizing members meeting specified experience thresholds to decide appeals involving limited tax effect; SMC orders possess the same finality of fact and appealability on substantial questions of law as other benches; eligibility should be based on amount in dispute or covered issues rather than assessed income, with procedural safeguards permitting transfer to Division Benches where issues require multi member consideration. Articles Income Tax Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=144