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          Income Tax

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          Application definition in advance ruling clarifies eligibility to seek an advance ruling from Authority or Board. An application under the advance ruling regime is an instrument submitted to the Authority or the Board for the purpose of obtaining an advance ruling, restricting the term to applications made to those designated recipients under the statutory advance ruling framework.
                          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.

                                Application definition in advance ruling clarifies eligibility to seek an advance ruling from Authority or Board.

                                An application under the advance ruling regime is an instrument submitted to the Authority or the Board for the purpose of obtaining an advance ruling, restricting the term to applications made to those designated recipients under the statutory advance ruling framework.


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