Advance ruling binding on applicant and tax officer unless underlying law, facts, or circumstances 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 on applicant and tax officer unless underlying law, facts, or circumstances 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 advance ruling have not changed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.