Civil court powers allow an advance ruling body to exercise procedural and judicial powers in tax ruling proceedings. Section 245U grants the advance-ruling authority the procedural powers of a civil court for exercising its functions, treats proceedings as judicial for ... Summary
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Civil court powers allow an advance ruling body to exercise procedural and judicial powers in tax ruling proceedings.
Section 245U grants the advance-ruling authority the procedural powers of a civil court for exercising its functions, treats proceedings as judicial for specified penal provisions while excluding a designated criminal procedure chapter, and permits the Central Government to vest those powers in a notified advance-ruling board with the section applying mutatis mutandis.
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