https://www.taxtmi.com/acts?id=53736 Section 418A is amended to prescribe how differences of opinion in an Appellate Tribunal Bench are to be resolved. Majority opinion governs where available; if the Bench is equally divided, the points of difference are stated and referred by the Chairperson to other Members for hearing and decision by majority of all Members who hear the case, including those who first heard it. en-us Tue, 24 Mar 2026 15:14:05 +0530 Tue, 24 Mar 2026 15:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53736 Section 418A is amended to prescribe how differences of opinion in an Appellate Tribunal Bench are to be resolved. Majority opinion governs where available; if the Bench is equally divided, the points of difference are stated and referred by the Chairperson to other Members for hearing and decision by majority of all Members who hear the case, including those who first heard it. Act-Rules Bills Tue, 24 Mar 2026 15:14:05 +0530 https://www.taxtmi.com/acts?id=53736