https://www.taxtmi.com/acts?id=51911 Appeals under the specified provision must be heard by a bench of not less than two Judges and decided by their opinion or by the majority. If no majority exists, the Judges state the point of law in dispute and the case is reheard on that point by other Judges, with the question decided by the majority of Judges who have heard the case, including the original Judges. en-us Thu, 14 Aug 2025 18:07:44 +0530 Fri, 05 Sep 2025 17:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51911 Appeals under the specified provision must be heard by a bench of not less than two Judges and decided by their opinion or by the majority. If no majority exists, the Judges state the point of law in dispute and the case is reheard on that point by other Judges, with the question decided by the majority of Judges who have heard the case, including the original Judges. Act-Rules Income Tax Thu, 14 Aug 2025 18:07:44 +0530 https://www.taxtmi.com/acts?id=51911