Withdrawal of Advance Ruling application permitted within thirty days; thereafter withdrawal requires permission of the Authority. An applicant may withdraw an application to the Authority/Board for Advance Rulings under Income Tax within thirty days of filing; withdrawals after that period require the permission of the Authority.
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.
Withdrawal of Advance Ruling application permitted within thirty days; thereafter withdrawal requires permission of the Authority.
An applicant may withdraw an application to the Authority/Board for Advance Rulings under Income Tax within thirty days of filing; withdrawals after that period require the permission of the Authority.
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