TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeals to National Appellate Authority against conflicting advance rulings under Section 97(2); time limits, who may appeal, and form requirements</h1> Where appellate authorities of two or more States or Union territories issue conflicting advance rulings on questions referred under section 97(2), an appeal lies to the National Appellate Authority by an officer authorised by the Commissioner (from the States that issued the rulings) or by an aggrieved applicant who is a distinct person under section 25. Appeals must be filed within 30 days of communication of the last conflicting ruling, except an authorised officer may file within 90 days; the Authority may allow an additional up to 30 days for sufficient cause. Form, fee and verification are prescribed.
TaxTMI 
TaxTMI 
