Section 102 - Rectification of advance ruling.

102. The Authority or the Appellate Authority 1[or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 2[or section 101C, respectively], so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority 1[or the National Appellate Authority] on its own accord, or is brought

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1 Notifications/Circulars on Section 102

87 case laws on Section 102