https://www.taxtmi.com/acts?id=49416 Sections 260A and 260B introduce appeals to the High Court from Appellate Tribunal orders where a substantial question of law exists; appeals must comply with procedural requirements, include a memorandum stating the substantial question and a fee where applicable; the High Court formulates and decides that question and may determine issues not addressed or wrongly decided by the Tribunal. Appeals are heard by a bench of not less than two Judges whose majority opinion governs, and where no majority exists the point of law is identified and reheard so the majority of Judges who hear the case finally decide. en-us Thu, 20 Feb 2025 17:56:05 +0530 Thu, 20 Feb 2025 17:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49416 Sections 260A and 260B introduce appeals to the High Court from Appellate Tribunal orders where a substantial question of law exists; appeals must comply with procedural requirements, include a memorandum stating the substantial question and a fee where applicable; the High Court formulates and decides that question and may determine issues not addressed or wrongly decided by the Tribunal. Appeals are heard by a bench of not less than two Judges whose majority opinion governs, and where no majority exists the point of law is identified and reheard so the majority of Judges who hear the case finally decide. Act-Rules F. Acts / Amendment Acts Thu, 20 Feb 2025 17:56:05 +0530 https://www.taxtmi.com/acts?id=49416