Declaration of advance rulings to be void in certain circum­stances

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.... (Procedure) Rules, 1996<br>Declaration of advance rulings to be void in certain circum&shy;stances:- 23. (1) Where a representation is made under section 245T of the Act to the Authority by the Co....

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....epre&shy;sentation of facts. (2) On receipt of such representation a notice shall be issued to the applicant along with a copy of the representation for rebut&shy;tal and a reasonable opportunity s....