Transfer of pending appeals from the Authority for Advance Rulings to the designated tax authority under the Act. The amendment inserts a transitional sub section in section 25 providing that all appeals filed under the Act's provision for appeals from advance rulings and pending before the erstwhile Authority for Advance Rulings as on the date the Finance Bill, 2023 receives presidential assent shall stand transferred to the authority designated by the Act.
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.
Transfer of pending appeals from the Authority for Advance Rulings to the designated tax authority under the Act.
The amendment inserts a transitional sub section in section 25 providing that all appeals filed under the Act's provision for appeals from advance rulings and pending before the erstwhile Authority for Advance Rulings as on the date the Finance Bill, 2023 receives presidential assent shall stand transferred to the authority designated by the Act.
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