Advance rulings authority powers: civil court functions and procedural autonomy govern discovery, attendance, and judicial treatment of tax ruling proceedings. The Advance Rulings Authority provides authoritative tax interpretations, is protected from invalidation due to vacancies, possesses civil court powers for discovery, inspection, compelling production, attendance and examination on oath, is treated as a judicial proceeding for specified offences, and may regulate its own procedure under the Chapter.
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 rulings authority powers: civil court functions and procedural autonomy govern discovery, attendance, and judicial treatment of tax ruling proceedings.
The Advance Rulings Authority provides authoritative tax interpretations, is protected from invalidation due to vacancies, possesses civil court powers for discovery, inspection, compelling production, attendance and examination on oath, is treated as a judicial proceeding for specified offences, and may regulate its own procedure under the Chapter.
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