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🔎 Acts & Rules - Adv. Search ❯
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          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.

          <h1>Advance Ruling provides tax certainty and reduces litigation by delivering expeditious, transparent, cost effective rulings.</h1> Objective of an Advance Ruling mechanism is to provide pre transaction clarity on tax liabilities, attract foreign investment, reduce tax litigation, and deliver expeditious, transparent and cost effective rulings.

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