https://www.taxtmi.com/acts?id=22765 Decision by the Appellate Tribunal is by majority where a two-Member Bench differs in opinion on any point. The Members must state the points of difference and refer them to the Chairperson, who may hear the points personally or refer the case to one or more other Members. The points are then decided according to the majority opinion of the Members who heard the case, including those who first heard it. en-us Sun, 16 Oct 2016 17:31:52 +0530 Mon, 22 Jun 2026 12:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22765 Decision by the Appellate Tribunal is by majority where a two-Member Bench differs in opinion on any point. The Members must state the points of difference and refer them to the Chairperson, who may hear the points personally or refer the case to one or more other Members. The points are then decided according to the majority opinion of the Members who heard the case, including those who first heard it. Act-Rules Benami Property Sun, 16 Oct 2016 17:31:52 +0530 https://www.taxtmi.com/acts?id=22765