Chapter III — Tax Management

Section 20 — Case before High Court to be heard by not less than two Judges

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · Preview

(1) An appeal filed before the High Court shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or if the Bench is…