June 10, 2017
127. Liability in case of transfer of business (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, […]
June 10, 2017
126. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence (1) Notwithstanding anything contained in any other law for the time being in […]
June 10, 2017
125. Presumption as to documents in certain cases Where any document- (i) is produced by any person under the Act or any other law, or (ii) has been seized from […]
June 10, 2017
124. Procedure of the Authority and the Appellate Authority The Authority or, as the case may be, the Appellate Authority shall, subject to the provisions of this Chapter, have power […]
June 10, 2017
123. Powers of the Authority and Appellate Authority (1) The Authority or, as the case may be, the Appellate Authority shall, for the purpose of exercising its powers regarding discovery […]
June 10, 2017
122. Advance Ruling to be void in certain circumstances 1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under […]
June 10, 2017
121. Applicability of Advance Ruling (1) The advance ruling pronounced by the Authority or, as the case may be, the Appellate Authority under this chapter shall be binding only – […]
June 10, 2017
120. Rectification of Advance Ruling The Authority or, as the case may be, the Appellate Authority may amend any order passed by it under section 117 or section 119 , […]
June 10, 2017
119. Orders of the Appellate Authority (1) The Appellate Authority may, after giving the parties to the appeal, an opportunity of being heard, pass such order as it thinks fit, […]
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