Appeal to National Appellate Authority [Section 101B]

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Full Text of the Document

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....orised by the Commissioner or an applicant, being distinct person referred to in section 25 * may file appeal to National Appellate Authority. * The officer shall be from the States in which such Advance Rulings have been given. Time Limit for filing appeal * Appeal file by the Appellate * Every appeal shall be filed within a period of thirty days from the date on which the ruling sough....