Binding effect of advance ruling limits parties to the ruling unless underlying law or facts change. Advance rulings have a binding effect limited to the applicant who sought the ruling and the concerned or jurisdictional officer, and remain binding only ... Summary
Binding effect of advance ruling limits parties to the ruling unless underlying law or facts change.
Advance rulings have a binding effect limited to the applicant who sought the ruling and the concerned or jurisdictional officer, and remain binding only so long as the law, facts, and circumstances underpinning the original ruling remain unchanged.
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