Orders of Appellate Authority [Section 101]

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..... uthority must afford a reasonable opportunity of being heard to the parties before passing the order in which it may choose to either: (a) Confirm the Advance Ruling passed by the AAR; (b) Modify .....

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..... the question covered under the appeal, then it would be considered that no advance ruling can be issued in respect of that matter on which no consensus was reached by the members. As per Section 101 .....

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