Appellate Authority for Advance Ruling Section 99

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Full Text of the Document

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....pect of that State or Union territory. Jurisdiction Of AAAR Subject to state 1. The appellate authority constituted in each State/UT shall be deemed to be the Appellate Authority in respect of that State/UT which will entertain the appeals against any advance ruling that is passed by the AAR of that State/UT. However, similar to Section 96 in respect of AAR, a State Government may, on the recomm....