Scope of questions in advance rulings: applicants cannot raise unspecified questions without leave; Authority may permit amendments. Applicants are precluded from urging or being heard on questions other than those specified in their advance ruling application without the Authority's leave; the Authority may consider additional aspects necessary to pronounce on the specified question and, on petition, may permit amendment of a question in appropriate cases.
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.
Scope of questions in advance rulings: applicants cannot raise unspecified questions without leave; Authority may permit amendments.
Applicants are precluded from urging or being heard on questions other than those specified in their advance ruling application without the Authority's leave; the Authority may consider additional aspects necessary to pronounce on the specified question and, on petition, may permit amendment of a question in appropriate cases.
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