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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>E-advance rulings: Board for Advance Rulings issues allocated applications and may appoint staff to assist members.</h1> The Board for Advance Rulings shall pronounce e-advance rulings of applications allocated or transferred to it under paragraph 5, in accordance with the provisions of the Scheme; and the Board may be assisted by other income-tax authorities, ministerial staff, executives or consultants as considered necessary by the supervising tax administration.

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