Powers of the Board for Advance Rulings

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.... The Board for Advance Rulings shall, for the purpose of exercising its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in....

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....pose of section 196, of the Indian Penal Code (45 of 1860). (3) If any difficulty arises in giving effect to any order of the Board for Advance Rulings, it may, on its own motion or on an appl....