National Appellate Authority for Advance Ruling created to decide appeals against conflicting advance rulings and issue certified orders. A National Appellate Authority for Advance Ruling is to be constituted with a President and two Technical Members, setting out qualifications, appointment, tenure, safeguards against conflicts of interest, remuneration protection, resignation and removal procedures. Appeals may be filed by authorised officers or affected applicants against conflicting advance rulings, subject to prescribed time limits, forms and fees with a provision for limited extension. The Authority may confirm or modify rulings after hearing parties, decide by majority where members differ, and issue certified advance rulings to applicants and tax administrations within the statutory disposal period.
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.
National Appellate Authority for Advance Ruling created to decide appeals against conflicting advance rulings and issue certified orders.
A National Appellate Authority for Advance Ruling is to be constituted with a President and two Technical Members, setting out qualifications, appointment, tenure, safeguards against conflicts of interest, remuneration protection, resignation and removal procedures. Appeals may be filed by authorised officers or affected applicants against conflicting advance rulings, subject to prescribed time limits, forms and fees with a provision for limited extension. The Authority may confirm or modify rulings after hearing parties, decide by majority where members differ, and issue certified advance rulings to applicants and tax administrations within the statutory disposal period.
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