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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>Appeal filing procedure for challenges to Board for Advance Rulings must follow applicable jurisdictional appellate filing rules.</h1> The form and manner of filing an appeal to the High Court under sub section (1) of section 245W against a ruling or order of the Board for Advance Rulings by the assessee, or the Assessing Officer on directions of the Principal Commissioner or Commissioner, shall be the same as provided in the applicable procedure laid down by the jurisdictional High Court for filing an appeal to the High Court.

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