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 ... Summary
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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