Procedural autonomy allows tax authorities to regulate their own advance-ruling procedures within the Chapter's limits. The Authority and the Appellate Authority are empowered to regulate their own procedure for advance rulings, subject to the provisions and limitations of the governing Chapter; this grants each body authority to determine internal procedural rules while remaining bound by the Chapter's requirements.
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.
Procedural autonomy allows tax authorities to regulate their own advance-ruling procedures within the Chapter's limits.
The Authority and the Appellate Authority are empowered to regulate their own procedure for advance rulings, subject to the provisions and limitations of the governing Chapter; this grants each body authority to determine internal procedural rules while remaining bound by the Chapter's requirements.
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