Procedure for filing to Advance Ruling Authority [Section 98]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cer and, if necessary, call upon him to furnish the relevant records. Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officers Acceptance or Rejection of application after examination and give opportunity of hearing * The Authority may, after examining the application and the records c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....applicant and to the concerned officer. * Where an application is admitted. the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorized representative as well as to the concerned officer or his authorised representative, pronounce its advanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 105] * A copy of the advance ruling shall be certified to be a true copy of its original by any member of the Authority for Advance Ruling. Procedure of appeal against Advance ruling pronounced by the Authority of Advance Ruling [Rule 106] * An appeal against the advance ruling pronounced by the authority of advance ruling (AAR) under section 98(6) shall be made by an applicant on the commo....