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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>Procedural autonomy of advance ruling authorities: they may regulate their own procedure under the Chapter.</h1> The Authority, the Appellate Authority and the National Appellate Authority possess the power to regulate their own procedure, subject to the provisions of the Chapter, thereby affirming institutional autonomy over internal rules and processes for conducting advance ruling matters.

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