Advance ruling binding only on the applicant and relevant officers, and remains so unless law or facts change. Advance rulings under this Chapter are binding solely on the applicant who sought the ruling and on the concerned or jurisdictional officer in respect of ... Summary
Advance ruling binding only on the applicant and relevant officers, and remains so unless law or facts change.
Advance rulings under this Chapter are binding solely on the applicant who sought the ruling and on the concerned or jurisdictional officer in respect of that applicant, and remain binding unless the law, facts or circumstances supporting the original ruling have changed.
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