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<h1>No Advance Ruling Issued if Both AAR and AAAR Members Cannot Reach Consensus on Disputed Question</h1> In cases where there is a difference of opinion among members of the Authority for Advance Rulings (AAR), the matter is referred to the Appellate Authority for Advance Rulings (AAAR) for resolution. If the AAAR members also cannot reach a consensus on the issue, it is considered that no advance ruling can be issued for the question in dispute.