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      <description>Pending advance ruling matters after the Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 were not substantively decided, as the HC only considered whether any directions or an interim arrangement could be made until the Board for Advance Ruling is constituted. The respondents were granted further time to file counter-affidavits, and the matter was listed for directions on the next date. No final determination was recorded on the pending cases before the Authority for Advance Rulings.</description>
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