https://www.taxtmi.com/acts?id=40457 An appeal from an order of the Board for Advance Rulings under the Scheme lies to the High Court. The Assessing Officer having jurisdiction over the applicant may file such an appeal only on the directions of the Principal Commissioner or Commissioner, thereby conditioning the Assessing Officer's right to challenge Board determinations on superior officer direction. en-us Wed, 19 Jan 2022 18:48:19 +0530 Wed, 19 Jan 2022 18:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40457 An appeal from an order of the Board for Advance Rulings under the Scheme lies to the High Court. The Assessing Officer having jurisdiction over the applicant may file such an appeal only on the directions of the Principal Commissioner or Commissioner, thereby conditioning the Assessing Officer's right to challenge Board determinations on superior officer direction. Act-Rules Direct Taxes Wed, 19 Jan 2022 18:48:19 +0530 https://www.taxtmi.com/acts?id=40457