https://www.taxtmi.com/acts?id=19875 Appeals must be heard by a Bench of not less than two judges and decided by their opinion or, if more than two, by the majority. Where no majority exists, the judges must state the point of law on which they differ; that point is then reheard by one or more other judges and decided according to the opinion of the majority of judges who have heard the case, including those who first heard it. en-us Fri, 03 Jul 2015 18:05:40 +0530 Thu, 17 Oct 2024 16:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19875 Appeals must be heard by a Bench of not less than two judges and decided by their opinion or, if more than two, by the majority. Where no majority exists, the judges must state the point of law on which they differ; that point is then reheard by one or more other judges and decided according to the opinion of the majority of judges who have heard the case, including those who first heard it. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:05:40 +0530 https://www.taxtmi.com/acts?id=19875