Laws / Income Tax Law / ১৫

১৫ - Decisions of Bench

15. Decisions of Bench.—
(1) Subject to the provisions of sub-sections (2) and (3), the decision of Bench in any case or on any point shall be given in accordance with the opinion of the majority of its members

(2) Any point on which the members of a Bench are equally divided shall be stated in writing and shall...

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ITO 1984 ITA 2023
13 ১৫

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