Advance rulings: appeals may be filed to an Appellate Authority, which has civil court powers to enforce evidence and procedure. Chapter VB establishes a statutory advance ruling regime where a Customs Authority for Advance Rulings may be appointed and the existing income tax Authority serves as Appellate Authority; appeals by Board authorised officers or applicants lie to the Appellate Authority within prescribed timeframes, and both the Authority and Appellate Authority possess civil court powers for discovery, attendance, oath, commissions and compelling production of records while regulating their procedures.
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.
Advance rulings: appeals may be filed to an Appellate Authority, which has civil court powers to enforce evidence and procedure.
Chapter VB establishes a statutory advance ruling regime where a Customs Authority for Advance Rulings may be appointed and the existing income tax Authority serves as Appellate Authority; appeals by Board authorised officers or applicants lie to the Appellate Authority within prescribed timeframes, and both the Authority and Appellate Authority possess civil court powers for discovery, attendance, oath, commissions and compelling production of records while regulating their procedures.
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