Representation before Authority of Advance Rulings

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he above-mentioned subject and to state that as per Advance Ruling (Procedure) Rules, 1996, if a Commissioner desires to be heard, he can appear personally or may nominate his authorised representative before the Authority of Advance Rulings. It has been brought to the notice of Board that many a times officers of the level of DCIT/ACIT are being nominated for representing cases before Authority o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X