https://www.taxtmi.com/article/detailed?id=5879 Striking down of the National Tax Tribunal Act is predicated on the constitutional principle that Parliament must preserve the salient characteristics of judicial power when substituting courts. The article traces evolution of tax adjudication for income tax, central excise and customs, noting creation of mixed Judicial and Technical/Appointed Tribunals, member eligibility, bench composition, majority decision rules, single member disposal thresholds, and statutory routes for references or appeals to High Courts or the Supreme Court, including the later focus on appeals framed around substantial question of law. en-us Wed, 22 Oct 2014 12:18:01 +0530 Wed, 22 Oct 2014 12:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5879 Striking down of the National Tax Tribunal Act is predicated on the constitutional principle that Parliament must preserve the salient characteristics of judicial power when substituting courts. The article traces evolution of tax adjudication for income tax, central excise and customs, noting creation of mixed Judicial and Technical/Appointed Tribunals, member eligibility, bench composition, majority decision rules, single member disposal thresholds, and statutory routes for references or appeals to High Courts or the Supreme Court, including the later focus on appeals framed around substantial question of law. Articles Budget - Tax Proposals Wed, 22 Oct 2014 12:18:01 +0530 https://www.taxtmi.com/article/detailed?id=5879