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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 clarifies the Board's scope to determine tax liability, computation issues, and avoidance arrangements.</h1> Clause 380 defines 'advance ruling' to include Board determinations on tax liability for transactions by or involving residents and non-residents, decisions on computation of total income pending before tax authorities or the Appellate Tribunal, and determinations whether proposed arrangements are impermissible avoidance arrangements; such rulings cover questions of law and fact specified in the application. The clause also defines 'applicant' (including notified classes of residents and non-residents), 'application', 'Board for Advance Rulings' and 'Member'.

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