Advance ruling clarifies taxpayer questions within a defined scope and defines applicants, appellants, and Authority roles. This Chapter defines advance ruling as a ruling by the Authority on a question raised by the applicant under section 258 within the scope specified under section 256, and defines 'applicant' and 'application' in relation to sub-section (1) of section 258. It also defines 'appellant' as a public sector company or the Commissioner preferring an appeal under sub-section (1) of section 262, and identifies the 'Authority', 'Chairperson', 'Vice-chairperson' and 'Member' for the advance rulings mechanism.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling clarifies taxpayer questions within a defined scope and defines applicants, appellants, and Authority roles.
This Chapter defines advance ruling as a ruling by the Authority on a question raised by the applicant under section 258 within the scope specified under section 256, and defines "applicant" and "application" in relation to sub-section (1) of section 258. It also defines "appellant" as a public sector company or the Commissioner preferring an appeal under sub-section (1) of section 262, and identifies the "Authority", "Chairperson", "Vice-chairperson" and "Member" for the advance rulings mechanism.
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