Advance ruling binding on applicant and tax officer unless the law, facts or circumstances supporting it change. Advance rulings are binding only on the applicant who sought the ruling and the concerned or jurisdictional tax officer for that applicant, and remain ... Summary
Advance ruling binding on applicant and tax officer unless the law, facts or circumstances supporting it change.
Advance rulings are binding only on the applicant who sought the ruling and the concerned or jurisdictional tax officer for that applicant, and remain binding unless the law, facts or circumstances supporting the original advance ruling have changed.
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