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    <title>How pending application before Authority for Advance Ruling shall be disposed off?</title>
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    <description>Pending applications before the Authority for Advance Ruling in respect of which no order has been passed by the notified date shall be transferred to the Board for Advance Rulings along with all records, documents or material by whatever name called and shall be deemed to be the records before the Board for all purposes, thereby preserving procedural continuity.</description>
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      <description>Pending applications before the Authority for Advance Ruling in respect of which no order has been passed by the notified date shall be transferred to the Board for Advance Rulings along with all records, documents or material by whatever name called and shall be deemed to be the records before the Board for all purposes, thereby preserving procedural continuity.</description>
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