Exclusion of limitation periods for pending advance ruling applications until rejection or receipt of the ruling by the tax officer. Amendment expands the explanatory provision to exclude from limitation the periods relating to applications to the Authority for Advance Rulings: (i) from application filing until the Commissioner receives the order rejecting the application, and (ii) from application filing until the Commissioner receives the advance ruling pronounced by the Authority; and it adjusts an existing clause to connect to these new exclusions.
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.
Exclusion of limitation periods for pending advance ruling applications until rejection or receipt of the ruling by the tax officer.
Amendment expands the explanatory provision to exclude from limitation the periods relating to applications to the Authority for Advance Rulings: (i) from application filing until the Commissioner receives the order rejecting the application, and (ii) from application filing until the Commissioner receives the advance ruling pronounced by the Authority; and it adjusts an existing clause to connect to these new exclusions.
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