When should the opportunity of being heard be given to applicant or th – McqOptions

MCQOPTIONS

1.	When should the opportunity of being heard be given to applicant or the appellant for rectification of advance ruling?
A.	If the rectification has the effect of enhancing the tax liability. Advance Ruling 213 Indirect Taxes Committee
B.	If the rectification has the effect of reducing the amount of admissible input tax credit.
C.	(a) or (b)
D.	None of the above
Answer» D. None of the above

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