Authority for Advance Rulings on Central Taxes redefined, with certain clauses and specified sections removed altering advance-ruling framework. References in section 153(3) Explanation I and section 153B(1) Explanation are to be substituted to designate the Authority for Advance Rulings on Central Taxes; section 245N's definition of the Authority is replaced to identify the Authority constituted under the Authority for Advance Rulings on Central Taxes Act, 2007, with two subordinate clauses omitted and several specified advance-ruling provisions removed.
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Provisions expressly mentioned in the judgment/order text.
Authority for Advance Rulings on Central Taxes redefined, with certain clauses and specified sections removed altering advance-ruling framework.
References in section 153(3) Explanation I and section 153B(1) Explanation are to be substituted to designate the Authority for Advance Rulings on Central Taxes; section 245N's definition of the Authority is replaced to identify the Authority constituted under the Authority for Advance Rulings on Central Taxes Act, 2007, with two subordinate clauses omitted and several specified advance-ruling provisions removed.
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