Advance ruling disagreement triggers referral to appellate authority; continued disagreement results in no advance ruling. Where members of an Advance Ruling Authority differ on a question, the point(s) must be referred to the Appellate Authority for Advance Ruling for ... Summary
Advance ruling disagreement triggers referral to appellate authority; continued disagreement results in no advance ruling.
Where members of an Advance Ruling Authority differ on a question, the point(s) must be referred to the Appellate Authority for Advance Ruling for hearing; if the AAAR members also fail to reach a common conclusion on any referred question, then it is deemed that no advance ruling can be given in respect of that question.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.