Resident firm designation expands eligible persons for advance rulings under Central Excise, clarifying included firm types and residency. Specification designates resident firm as a class of person eligible for advance rulings under sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944, and explains that 'firm' includes limited liability partnerships, LLPs without a company partner, sole proprietorships, and One Person Companies, while 'resident' is to be understood by reference to the Income-tax Act's definition insofar as it applies to a resident firm.
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.
Resident firm designation expands eligible persons for advance rulings under Central Excise, clarifying included firm types and residency.
Specification designates resident firm as a class of person eligible for advance rulings under sub-clause (iii) of clause (c) of section 23A of the Central Excise Act, 1944, and explains that "firm" includes limited liability partnerships, LLPs without a company partner, sole proprietorships, and One Person Companies, while "resident" is to be understood by reference to the Income-tax Act's definition insofar as it applies to a resident firm.
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