Advance ruling binding effect limited to the applicant and relevant officer, ceasing if law or facts change. Advance rulings bind only the applicant who sought the ruling and the concerned or jurisdictional officer in respect of that applicant, and remain binding ... Summary
Advance ruling binding effect limited to the applicant and relevant officer, ceasing if law or facts change.
Advance rulings bind only the applicant who sought the ruling and the concerned or jurisdictional officer in respect of that applicant, and remain binding only so long as the law, facts or circumstances supporting the original ruling have not changed.
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