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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 procedure bars applications pending elsewhere or involving valuation or tax-avoidance, mandates hearing and six-month decision.</h1> The Authority must forward an application to the Principal Commissioner or Commissioner and may call for relevant records. It may allow or reject applications but must not allow questions already pending before tax authorities or courts, matters involving fair market value, or transactions prima facie aimed at tax avoidance; rejections require a hearing opportunity and recorded reasons. If allowed, the Authority may obtain further material, offer the applicant a hearing (including via authorised representative), and must pronounce a written advance ruling within six months, sending certified copies to the applicant and the Commissioner. The Board for Advance Rulings may replace the Authority under a government scheme.

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