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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 governs electronic filing, record requisition, hearings by video and Board decisions by majority.</h1> The procedure requires filing prescribed forms electronically with Annexure details for non assessed applicants, permits rectification of defects and withdrawal within a limited period, and mandates allocation to a Board which forwards applications to designated tax authorities or Joint Secretary for records. The Board may verify facts, allow or reject applications if records are not furnished, call for explanations and provide hearings by video conference, and after considering responses pronounce and communicate the advance ruling. Differing Member opinions are referred for nomination and decided by majority.

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