Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Authorized representatives in e-Advance Rulings must file appearance documents pre-hearing, detailing their relationship or employment status.</h1> An authorized representative appearing for an applicant in a hearing under the e-Advance Rulings Scheme, 2022, must file a document authorizing their appearance before the hearing begins. If the representative is a relative of the applicant, the document must specify their relationship. If the representative is regularly employed by the applicant, it should state their employment capacity at the time.