Under which circumstance the members of the Appellate Authority deem that no advance ruling can be issued in respect of the questions covered under the appeal

If the members of the Advance Ruling Authority differ on any point or points referred to in appeal

If the members of the Appellate Authority differ on any point or points referred to in appeal

Applicant wants to withdraw the application

Under which circumstance the members of the Appellate Authority deem t

1.	Under which circumstance the members of the Appellate Authority deem that no advance ruling can be issued in respect of the questions covered under the appeal
A.	If the members of the Appellate Authority differ on any point or points referred to in appeal
B.	If the members of the Advance Ruling Authority differ on any point or points referred to in appeal
C.	Applicant wants to withdraw the application
D.	Both (a) and (c)
Answer» B. If the members of the Advance Ruling Authority differ on any point or points referred to in appeal