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....- In these rules, unless the context otherwise requires,- (a) an "accountant member" means an accountant member of the Tribunal; (b) a "judicial member" means a judicial member of th....

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....Tribunal constituted under Section 252 of the Income-tax Act, 1961 (43 of 1961).     ************ NOTES:- 1. Inserted vide Notification No. G.S.R. 4 dated 06-12-1972 w.e.f.....