Advance rulings are binding only on the applicant and relevant officers, subject to changes in law, facts or circumstances. Advance rulings are binding solely on the applicant who sought the ruling and on the concerned or jurisdictional officer with respect to that applicant, ... Summary
Advance rulings are binding only on the applicant and relevant officers, subject to changes in law, facts or circumstances.
Advance rulings are binding solely on the applicant who sought the ruling and on the concerned or jurisdictional officer with respect to that applicant, and remain binding only while the law, facts, or circumstances supporting the original ruling continue unchanged.
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