Advance ruling rectification expanded to include the National Appellate Authority, broadening who may seek or be subject to correction. The amendment inserts the National Appellate Authority into the opening portion of section 102, adds a cross-reference to an additional related provision, and substitutes wording to broaden the list of actors-appellant, the Authority and the Appellate Authority-so that the National Appellate Authority is expressly brought within the statutory rectification framework for advance rulings.
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 rectification expanded to include the National Appellate Authority, broadening who may seek or be subject to correction.
The amendment inserts the National Appellate Authority into the opening portion of section 102, adds a cross-reference to an additional related provision, and substitutes wording to broaden the list of actors-appellant, the Authority and the Appellate Authority-so that the National Appellate Authority is expressly brought within the statutory rectification framework for advance rulings.
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 
