(1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass […]

(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of

Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted

(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer

(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and

Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under

“advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on

(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such

(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest

Where the estate or any portion of the estate of a taxable person owning a business in respect of which