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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 rulings procedure: Board may allow or reject applications, with hearing rights and certified pronouncements within a prescribed timeframe.</h1> Clause 384 prescribes the Board for advance rulings' procedure: forward applications to the Principal Commissioner or Commissioner and call for records; the Board may allow or reject applications on specified grounds (including pendency, fair market value, and prima facie tax avoidance issues) but must give the applicant an opportunity to be heard and state reasons for rejection; copies of orders go to the applicant and the Commissioner; if allowed, the Board will consider further material, provide a hearing on request, pronounce a written, certified advance ruling within the prescribed timeframe, and send certified copies to the applicant and the Commissioner.

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