https://www.taxtmi.com/notifications?id=117367 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. en-us Sun, 01 Mar 2015 00:00:00 +0530 Tue, 01 Sep 2015 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=117367 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. Notifications Central Excise Sun, 01 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/notifications?id=117367