Restriction on raising new questions: applicants must obtain leave to add issues; board may still consider necessary aspects. Applicants to the advance rulings scheme cannot urge or be heard on questions not set forth in the application without leave of the Board for Advance Rulings; the Board may, at its discretion, consider all aspects of the submitted questions necessary to pronounce a ruling on their substance.
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.
Restriction on raising new questions: applicants must obtain leave to add issues; board may still consider necessary aspects.
Applicants to the advance rulings scheme cannot urge or be heard on questions not set forth in the application without leave of the Board for Advance Rulings; the Board may, at its discretion, consider all aspects of the submitted questions necessary to pronounce a ruling on their substance.
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