TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... 113. Definitions In this Chapter, unless the context otherwise requires, - (a) advance ruling means a written decision provided by the Authority or, as the case may be, the Appellate Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion made to the Authority under sub-section (1) of section 116; (d) Authority means the Authority for Advance Ruling, constituted under section 114; (e) Appellate Authority means the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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