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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>Certification of advance rulings: certified true copies must be issued to applicant and jurisdictional Commissioner.</h1> Copies of an advance ruling pronounced by the Board for Advance Rulings must be sent to the applicant and to the Commissioner having jurisdiction, and those copies shall be certified to be true copy by the Commissioner or Deputy Commissioner or the Board for Advance Rulings, as applicable.

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