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PROCEDURE AT THE END OF ADVANCE RULING AUTHORITY

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Full Text of the Document

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....cation and the said records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application. The records called for shall be returned to the said concerned officer after examining. 5.3. Application for advance ruling shall not be admitted in cases where the question raised in t....