https://www.taxtmi.com/circulars?id=10286 The Board will not issue binding advance rulings or directions in individual income-tax cases under section 119, but may give non-binding administrative advice and respond to Commissioners' references on difficult legal or factual questions; authorities remain free to decide on merits and must not quote Board advice as binding in orders, though they may adopt its reasoning. en-us Fri, 22 Nov 1974 00:00:00 +0530 Mon, 13 Jun 2011 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10286 The Board will not issue binding advance rulings or directions in individual income-tax cases under section 119, but may give non-binding administrative advice and respond to Commissioners' references on difficult legal or factual questions; authorities remain free to decide on merits and must not quote Board advice as binding in orders, though they may adopt its reasoning. Circulars Income Tax Fri, 22 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10286