Advance ruling appellate procedure sets hearing rights, ninety-day disposal, and transmission of certified copies. The Appellate Authority may, after hearing the parties, confirm or modify the ruling under appeal or reference and must pass its order within ninety days. Where the members differ on any question, no advance ruling is deemed to be issued on that question. A certified copy of the pronouncement, signed by the members, must be sent to the applicant and the relevant officers and Authority.
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.
Advance ruling appellate procedure sets hearing rights, ninety-day disposal, and transmission of certified copies.
The Appellate Authority may, after hearing the parties, confirm or modify the ruling under appeal or reference and must pass its order within ninety days. Where the members differ on any question, no advance ruling is deemed to be issued on that question. A certified copy of the pronouncement, signed by the members, must be sent to the applicant and the relevant officers and Authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
