Advance-ruling powers permit civil court style discovery, summons, witness examination and document production for tax rulings. The provision empowers the Authority to exercise functions conferred under specified fiscal statutes for advance rulings and grants it civil court powers-including discovery and inspection, summoning and enforcing attendance, examination on oath, issuing commissions, and compelling production of books and records-to facilitate fact finding and evidence gathering in the advance ruling process.
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 powers permit civil court style discovery, summons, witness examination and document production for tax rulings.
The provision empowers the Authority to exercise functions conferred under specified fiscal statutes for advance rulings and grants it civil court powers-including discovery and inspection, summoning and enforcing attendance, examination on oath, issuing commissions, and compelling production of books and records-to facilitate fact finding and evidence gathering in the advance ruling process.
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