https://www.taxtmi.com/acts?id=36613 Rule 5 provides that an act or proceeding of the Authority is not invalid merely because of procedural irregularities that do not affect the merits, thereby prioritising substance over immaterial procedural defects. en-us Fri, 24 May 2019 16:41:03 +0530 Thu, 08 Jan 2026 16:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36613 Rule 5 provides that an act or proceeding of the Authority is not invalid merely because of procedural irregularities that do not affect the merits, thereby prioritising substance over immaterial procedural defects. Act-Rules Companies Law Fri, 24 May 2019 16:41:03 +0530 https://www.taxtmi.com/acts?id=36613