Appeal against Board for Advance Ruling - Section 245W

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..... Commissioner, may appeal to the High Court against such ruling or order of the Board of Advance Rulings within sixty days from the date of the communication of that ruling or order , in such form and manner, as may be prescribed: Where the High Court is satisfied, on an application made by the appellant in this behalf, that the appellant was prevented by sufficient cause from presenting the .....

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..... ving effect to the scheme made under section 245W(2), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified . No such direction shall be issued after the 31st day of March, 2023. [ Section 245W(3) ] Notification issued above to be laid before each ho .....

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