Advance ruling procedure requires examination of application, consideration of materials and hearings before pronouncement. Once an application is admitted the Authority for Advance Ruling must examine the application and any further material furnished by the applicant or the ... Summary
Advance ruling procedure requires examination of application, consideration of materials and hearings before pronouncement.
Once an application is admitted the Authority for Advance Ruling must examine the application and any further material furnished by the applicant or the concerned departmental officer, hear the applicant or authorised representative and the jurisdictional tax officers, and then pronounce its ruling within the prescribed period.
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