Advance ruling expanded to include resident assessment decisions and bars authorities from deciding issues for resident applicants. Amendments broaden advance ruling to cover determinations for non-resident transactions and decisions on assessments pending for resident applicants; redefine applicant to include non-residents and notified classes of residents making specified applications; insert an exclusion in the procedural proviso for resident applicants; and add a provision preventing income-tax authorities and appellate tribunals from deciding issues that are the subject of a resident applicant's specified advance ruling application.
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.
Advance ruling expanded to include resident assessment decisions and bars authorities from deciding issues for resident applicants.
Amendments broaden advance ruling to cover determinations for non-resident transactions and decisions on assessments pending for resident applicants; redefine applicant to include non-residents and notified classes of residents making specified applications; insert an exclusion in the procedural proviso for resident applicants; and add a provision preventing income-tax authorities and appellate tribunals from deciding issues that are the subject of a resident applicant's specified advance ruling application.
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