Cancellation of Advance Pricing Agreement (APA) [ Rule 10R ]

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....ng of failure on the part of the assessee to comply with the terms of the agreement; * (ii) the assessee has failed to file the annual compliance report in time; * (iii) the annual compliance report furnished by the assessee contains material errors; or * (iv) the agreement is to be cancelled under rule 10Q(4) or rule 10RA(7). [ Rule 10R(1) ] * Opportunity of being heard * The Board shal....