Advance ruling binding on applicant and tax officers unless underlying law, facts or circumstances change. Advance rulings under the Act are binding on the applicant who sought them and on the concerned or jurisdictional officer in respect of that applicant, ... Summary
Advance ruling binding on applicant and tax officers unless underlying law, facts or circumstances change.
Advance rulings under the Act are binding on the applicant who sought them and on 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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