Advance ruling application fees scaled to transaction size; higher-tier fees for large transactions and a small fee for other cases. Advance ruling applications for income tax require payment of an application fee set by a tiered fee structure: higher fees apply for higher transaction-value bands, while a single lower fee applies to other cases, linking the filing cost to the economic magnitude of the transaction.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling application fees scaled to transaction size; higher-tier fees for large transactions and a small fee for other cases.
Advance ruling applications for income tax require payment of an application fee set by a tiered fee structure: higher fees apply for higher transaction-value bands, while a single lower fee applies to other cases, linking the filing cost to the economic magnitude of the transaction.
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