Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Applicant Limited to Filed Questions, but Authority May Broadly Examine Those Questions for Comprehensive Advance Ruling</h1> The provision restricts an applicant before the Authority for Advance Rulings from raising or arguing any additional questions beyond those specified in the original application, unless permitted by the Authority. However, while deciding the application, the Authority retains full discretion to examine all relevant aspects of the questions expressly set out, to the extent necessary to issue an advance ruling on the substantive issues presented. Thus, the applicant's issues are confined to the filed questions, but the Authority's evaluative scope regarding those questions is broad to ensure a comprehensive and substantive ruling.
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