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of <h1>Certified copy of Appellate Authority advance ruling must be issued to applicant, appellant and all concerned tax officers.</h1> A certified copy of an advance ruling pronounced by the Appellate Authority, signed by its Members, must be issued to the applicant and the appellant, the concerned central and State/Union territory tax officers, the jurisdictional central and State/Union territory tax officers, and to the relevant Authority in accordance with the applicable provisions of the Act.
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