Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Rule 44FA - Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W
Advance ruling appeals must follow the jurisdictional High Court's procedure for filing appeals in the prescribed form and manner. Appeal to the High Court against a ruling pronounced or order passed by the Board for Advance Rulings under section 245W(1) must be filed in the form and manner prescribed by the applicable procedure of the jurisdictional High Court for filing appeals. The rule applies to appeals filed by the assessee, as well as by the Assessing Officer acting on the directions of the Principal Commissioner or Commissioner.
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 appeals must follow the jurisdictional High Court's procedure for filing appeals in the prescribed form and manner.
Appeal to the High Court against a ruling pronounced or order passed by the Board for Advance Rulings under section 245W(1) must be filed in the form and manner prescribed by the applicable procedure of the jurisdictional High Court for filing appeals. The rule applies to appeals filed by the assessee, as well as by the Assessing Officer acting on the directions of the Principal Commissioner or Commissioner.
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