Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Direct Taxes Code Bill bars tax authorities and tribunals from deciding issues pending advance ruling applications under Section 250.</h1> No income-tax authority or the Appellate Tribunal is permitted to decide on any issue if an application has been submitted by an individual within a specified class of persons as notified under section 250. This provision is part of the Direct Taxes Code Bill, 2009, and relates to advance rulings, ensuring that certain cases are withheld from decision-making processes until the application is resolved.
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