Binding effect of advance rulings limited to the applicant and relevant officers, and ends if law or facts change. An advance ruling issued under this Chapter binds only the applicant who sought it on eligible matters and the concerned or jurisdictional officer in ... Summary
Binding effect of advance rulings limited to the applicant and relevant officers, and ends if law or facts change.
An advance ruling issued under this Chapter binds only the applicant who sought it on eligible matters and the concerned or jurisdictional officer in relation to that applicant, and remains binding only so long as the law, facts, or circumstances supporting the original ruling have not changed.
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