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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 jurisdiction: Income-tax Section 245Q no longer refers to Customs Chapter V, altering ruling scope.</h1> The amendment deletes the reference to Customs Chapter V from subsection (1) of the income-tax provision, removing the phrase linking that provision to proceedings under Chapter V of the Customs Act; this deletion becomes effective upon appointment of the Customs Authority for Advance Rulings under the Customs Act, thereby narrowing the provision's textual scope and making its applicability contingent on that appointment.

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