Difference of opinion in advance ruling leads to referral to appellate authority; persistent disagreement results in no advance ruling. Difference of opinion between members of the AAR on any question must be referred to the AAAR for hearing; if the AAAR members cannot reach a common conclusion on the referred point(s), it is deemed that no advance ruling can be given on those question(s).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Difference of opinion in advance ruling leads to referral to appellate authority; persistent disagreement results in no advance ruling.
Difference of opinion between members of the AAR on any question must be referred to the AAAR for hearing; if the AAAR members cannot reach a common conclusion on the referred point(s), it is deemed that no advance ruling can be given on those question(s).
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