Section 52D of ITA, 2000 : Section 52D: Decision By Majority

Explanation using Example

Let's consider a hypothetical scenario where an Appellate Tribunal is hearing a case related to a cybercrime committed under the Information Technology Act, 2000. The bench consists of two members, Member A and Member B. They are reviewing the case, but they reach a disagreement on a specific point - whether the defendant's act constitutes a violation of a certain clause of the Act.

Member A believes that the defendant's act is a vio...

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