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        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.

        <h1>Majority decision rule for advance rulings: tie resolved by nominated third member, ruling issued after hearing.</h1> The Board shall pronounce an advance ruling after considering responses and, if requested, after providing an opportunity of being heard through video conferencing; a copy of the ruling must be sent to the applicant and the authority to whom the reference was made. If Members differ in opinion on any point, those points are to be referred to the Principal Chief Commissioner (International Taxation) for nomination of one Member from another Board, and the points shall be decided according to the opinion of the majority of Members.

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