Advance ruling binding effect confined to the applicant and relevant officers, subject to change in law or facts. Advance ruling is binding only on the applicant who sought it and on the concerned or jurisdictional officer in respect of that applicant, and remains ... Summary
Advance ruling binding effect confined to the applicant and relevant officers, subject to change in law or facts.
Advance ruling is binding only on the applicant who sought it and on the concerned or jurisdictional officer in respect of that applicant, and remains binding unless the law, facts or circumstances supporting the original ruling have changed.
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