Authority for Advance Rulings and Dispute Resolution.
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....onouncing an advance ruling and resolution of disputes. (2) The Authority shall consist of a Chairperson and such number of Vice-chairpersons, legal Members and revenue Members as the Central Government may appoint. (3) A person shall not be qualified for appointment as— (a) the Chairperson unless he has been a Judge of the Supreme Cour....
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....ay be discharged by its Benches constituted by the Chairperson of the Authority from amongst the members thereof. (7) A Bench shall consist of the Chairperson or the Vice-chairperson and one legal Member and one revenue Member. (8) The principal Bench of the Authority shall be located in National Capital Territory of Delhi and other Benches of the Authority shall be....
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