Submission of additional facts for advance rulings may be permitted or required, with unsupported facts backed by affidavit. The Authority may, in its discretion, permit or require an applicant to submit additional facts necessary to enable it to pronounce an advance ruling; where a fact alleged in proceedings cannot be borne out by or is contrary to the record, it must be stated clearly and concisely and supported by a duly sworn affidavit.
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.
Submission of additional facts for advance rulings may be permitted or required, with unsupported facts backed by affidavit.
The Authority may, in its discretion, permit or require an applicant to submit additional facts necessary to enable it to pronounce an advance ruling; where a fact alleged in proceedings cannot be borne out by or is contrary to the record, it must be stated clearly and concisely and supported by a duly sworn affidavit.
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