Q 358. Under what circumstances will the application for Advance Ruling be compulsorily rejected?


Ans.  Application has to be invariably rejected in certain situations as prescribed under section 98 (2) which are enumerated as below: (a)  if the question raised in the application is already pending in the applicant’s case before any First Appellate Authority, the Appellate Tribunal or any Court; (b)  if the question raised in the application…

This content is for annual and Semi Annual members only.

Log In Register