Authority procedural autonomy enables self-regulation of procedures for processing and deciding advance tax rulings. Clause 10 empowers the Authority for Advance Rulings on Central Taxes to regulate its own procedure in all matters arising out of the exercise of its powers, conferring procedural autonomy to prescribe and apply rules necessary for processing applications, hearings, and determinations within the advance rulings framework.
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Provisions expressly mentioned in the judgment/order text.
Authority procedural autonomy enables self-regulation of procedures for processing and deciding advance tax rulings.
Clause 10 empowers the Authority for Advance Rulings on Central Taxes to regulate its own procedure in all matters arising out of the exercise of its powers, conferring procedural autonomy to prescribe and apply rules necessary for processing applications, hearings, and determinations within the advance rulings framework.
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