The CBDT has issued a directive dated 14.08.2014 in which it has expressed concern that officers of the level of DCIT/ACIT are being nominated for representing cases before the Authority of Advance Rulings and that such officers are not able to effectively represent the Departmental view on complex issues. The CBDT has directed that officers below the rank of Addl. CIT/JCIT should not be nominated for representation before the AAR and that in important cases, the representation should be made by the Pr. CIT/ CIT.
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P&H HC holds exporter eligible for refund of interest paid under Rule 96A on subsequent realisation of export proceeds
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