Appellate Authority powers: may confirm or modify advance rulings after hearing, with procedural consequences for split decisions. The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify an advance ruling; a divergence of members on any question renders an advance ruling incapable of issuance on that question. The provision also requires the pronounced advance ruling to be duly signed, certified as prescribed, and sent to the applicant, the concerned officer, the jurisdictional officer and to the 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.
Appellate Authority powers: may confirm or modify advance rulings after hearing, with procedural consequences for split decisions.
The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify an advance ruling; a divergence of members on any question renders an advance ruling incapable of issuance on that question. The provision also requires the pronounced advance ruling to be duly signed, certified as prescribed, and sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
