Proceedings open to the public; authority may exclude others to limit attendance to applicant and authorized representatives. Proceedings before the Authority for Advance Rulings are open to the public, but where the applicant or the Principal Commissioner or Commissioner requests, the Authority may order that no person other than the applicant, the Principal Commissioner or Commissioner, or their authorized representatives remain present during such proceedings.
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.
Proceedings open to the public; authority may exclude others to limit attendance to applicant and authorized representatives.
Proceedings before the Authority for Advance Rulings are open to the public, but where the applicant or the Principal Commissioner or Commissioner requests, the Authority may order that no person other than the applicant, the Principal Commissioner or Commissioner, or their authorized representatives remain present during such proceedings.
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