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What if the members of the AAAR also happen to differ on any point or points referred to in appeal or reference?

2021-11-16 | admin

In such cases, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
This provision leads to a dead-end and renders the mechanism of advance ruling useless in questions where the members of AAAR are divided. However, the applicant may escalate the issue by preferring a writ before the jurisdictional High Court, if he does not wish to continue with uncertainty.

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