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Issues: Whether any directions could be issued regarding pending cases before the Authority for Advance Rulings after the promulgation of the Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021, and whether an interim arrangement could be considered until the Board for Advance Ruling is constituted.
Outcome: No substantive adjudication was made on the pending matters before the Authority for Advance Rulings; the respondents were granted further time to file counter-affidavits and the matter was listed for directions on the next date.