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    <title>Order of National Appellate Authority</title>
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    <description>The National Appellate Authority may, after giving an opportunity of being heard to the applicant and specified tax officers, pass such order as it thinks fit on an appeal against an advance ruling, including confirming or modifying the ruling appealed against. If the members differ in opinion, the matter is decided according to the opinion of the majority. The order is to be passed, as far as possible, within ninety days, and a certified copy is to be sent to the concerned parties and authorities.</description>
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      <description>The National Appellate Authority may, after giving an opportunity of being heard to the applicant and specified tax officers, pass such order as it thinks fit on an appeal against an advance ruling, including confirming or modifying the ruling appealed against. If the members differ in opinion, the matter is decided according to the opinion of the majority. The order is to be passed, as far as possible, within ninety days, and a certified copy is to be sent to the concerned parties and authorities.</description>
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