https://www.taxtmi.com/caselaws?id=42769 SC held the Tribunal is a judicial body with the express and necessary incidental powers to make its statutory jurisdiction effective. The President's power under Section 129-C to constitute Benches includes the implied authority to refer matters to a larger Bench where members of a Bench cannot decide due to conflict with earlier decisions. A two-member Bench acted within power in framing points for clarification and the President properly constituted a larger Bench. The High Court's order setting aside those steps was set aside and the appeal allowed. en-us Fri, 17 Aug 1990 00:00:00 +0530 Mon, 27 Oct 2025 19:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42769 SC held the Tribunal is a judicial body with the express and necessary incidental powers to make its statutory jurisdiction effective. The President's power under Section 129-C to constitute Benches includes the implied authority to refer matters to a larger Bench where members of a Bench cannot decide due to conflict with earlier decisions. A two-member Bench acted within power in framing points for clarification and the President properly constituted a larger Bench. The High Court's order setting aside those steps was set aside and the appeal allowed. Case-Laws Customs Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42769